Will not start, where do I spray starting fluid

Into the throttle opening, so you may have to either find where the engine grabs its air from, like for instance before any plastic that feeds the throttle body or just remove anything that holds the air filter in and spray two to three small shots of starting fluid in right there and quickly make it to the key before it all evaporates.
I see the throttle body is actually at the rear of the engine so getting to it might be difficult.
At the front of this duct you can undo that duct and pull it open enough to spray into the end of that duct, or just take the screws out of that box that holds the air filter shown at the bottom of this picture and spray into that air filter box, even remove the air filter for now and spray it where the duct is.