Tubaru

I need to install the distributor and flywheel so I want to make sure I have it right, not 180 out.

Now if I turn the crank to where the #1 exhaust valve closes and just before the intake opens, is that TDC or is that 180 out? Now the rotor should point opposite number 1 at TDC? Because it is not on the compression stroke (fire)?

I am assembling a 1.8L OHV Weber carb in an 82 Subaru Wagon 4x4. Just torqued my heads and now am trying to adjust the valves. How do I set top dead center on the distributor and flywheel? Neither is installed.