Timing is 30 degrees before Top Dead Center at Wide Open Throttle. To get this, with the engine running at WOT and someone else driving the boat, set the 36 degree mark on the flywheel to the -4 line on the pointer. Use the screw between the two black plastic blocks to set timing. Shut the engine and make an adjustment then restart and test with the light. Repeat until timing is correct. Do it this way because there is a real danger of getting a finger or hand into the flywheel if done while running.