Bike Turns but Won't Fire

[CJ_Grizzly]

Recently bought an 02 katana off of marketplace. Bike had all sorts of issues but previous owner was able to get it to run. Haven't been able to run it since I got it. I cleaned and rebuilt the carbs. Carbs are getting fuel to them as I have opened the float bowl drain and fuel comes out. Tried starting with starter fluid but no dice. Tried bump starting the bike and no dice either. The battery is a little low and likely needs to be replaced but that should not cause my bike to not start. I would love any advice on how to get my bike running because I can't wait to get tires on the road.

[macgyver]

Did you check to see if your getting spark? Pull one of the plugs out and rest it on cylinder head with plug wire attached and see if it sparks when you crank it over. If you have no spark, maybe the CDI box is going bad