This is a Briggs and Stratton 355ex Lawn Mower 140 cc Engine. After 4 days of rain, even with the mower covered, it would not start. I go through the troubleshooting process to fix the issue and found water in the fuel.
I removed the Fuel Tank and Carburetor Bowl to find the water mixed in with the gas.
This is a great Average Guys Garage fix. Do it yourself and save all the labor costs.