SXR 2009 SXR 800 >Need Help >>No spark

I have a friend that has a lightly used 800 SXR. Always in fresh water and has maybe a dozen rides on it since new. He put it away fall of 2014 and did not ride at all last year. He decided to sell the ski to me and he went to start it and there was no spark. He replaced the battery, spark plug coil, and the CDI and still no spark. He gave up and I am going to pick it up this weekend. Any thoughts are where to start? Thanks
 
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