Timing should be set at 1-4 f for fire not t for tdc.
Check for clogged pilot jets, this can cause backfiring. You can get them out without removing the carbs. I did even with fat hands. Once you get the bowl screws off, use whatever slotted bit you have to fit up in the pilot jet to get it out. Make sure you don't strip the screws. Patience is a virtue.
If they are clogged, you should think about replacing parts in your carbs. I got my kits on flea bay for $55.00 for all four kits. Runs great.
Mine did the same backfiring on start up before I pulled, cleaned and changed parts in the carbs. New pilot jets, main jets, needle jets, jet needles, sinced the carbs while running, side gapped the plugs, set the timing with a light,and gapped the pulse generators. Don't know which made the most difference but I don't care. I am happy as a clam.
Dan