Another no start

[Andrij]

So I have a 1995 GMC K1500 w/350 tbi
I charge my battery & it reads 12.75V @538 CCA
Motor turns over
I've tried both fuel & starter fluid in the throttle body
So I've assumed electrical. The spark plugs are a year & a half old but look normal on the electrode & still in good shape.
Ive swapped out the Ignition Coil for a new one & acts the same as the already installed Delphi & wires (both 2 years old) & fuel pump too.
Distributor is a year old. & has ran well since I installed it.
Now Im not ruling out bad parts, I went through a hell of 3 distributors all of which were brand new. I drive 100mi twice a month, & the truck sits the rest of the time. But I would like to hear your thoughts & advise.
I don't have a second person so I haven't found a way see if there is spark.
& Thank You very much.