I should has specified earlier since we are talking about boats ha ha. The spark plugs are what I am trying to get out. Not the drain plugs. I hit all the plugs today with liquid wrench twice and I'm going to let it sit over night.
The good news is I bought a new battery today and the boat turns over no problem. No I am waiting on my steering cable so I can begin to put everything back together and see if i can get it running. Does anyone have a link to the proper kit to convert to an electronic ignition? Figured I might as well since I have the boat in pieces.