Came out today to perform one system HVAC service call. Upon arrival, customer stated that heat was not working and that he had taken the door off of the furnace and said the system was throwing and igniter code. Upon inspection of the system found the igniter to be cracked and no longer working. upon further inspection, found that the heat exchanger had lots of rust spots on it, the burners had lots of rust, the blower wheel was very dirty, the coil for the system was brand new, the fresh air intake was broken off, the gas line was not up to code. Upon speaking with customer, customer decline any repairs at this time due to needing to speak with homeowner about what estimate to move forward with. at this time system is not running.