Starting fluid is best sprayed through the carburetor with the choke open/off through the air intake with the air filter removed (if applicable). If it goes in straight it is best to have the choke open and spray directly into the intake but if this is not possible spraying it in the air box with the air filter removed works more often than not. If either of these are inaccessible you can attempt to remove the spark plug, spray a small amount directly into the cylinder through the spark plug hole and then put it back and try starting it. It only takes a small amount or a quick spray.
If this doesn't start it or if it starts and then immediately dies there may be a fuel issue (especially if it sat unused all season) or another issue to diagnose.