Suburban NT-20seq furnace will not light at all.

Fan and motor seems to be working fine, I have good spark at the igniter. Furnace will cycle 3 times than lockout. I hear a click from the gas valve when igniter starts but no gas/flame. Exhaust is clear, as is nozzle on end of gas line. I smell no gas at the exhaust when it is trying to light. I also replaced the board as I was told it was common problem, still no flame. Next step is gas valve as I am at a loss for what the problem will be. I’ll be close to half way there to a new furnace with the purchase of the board and valve. Any ideas would be appreciated.