Upon arrival customer stated that heat was not working. Stated she had ordered a control board and had some install and heat still did not work. After inspection of 26 year old furnace and 32 year old ac unit found that unit had a failed Ignitor. There was voltage coming from control board but ignitor still would not light. Gas valve was having intermittent issues sometimes it would open and let gas through and other times it wouldn’t. Blower wheel is very impacted and dirty. Blower motor capacitor is bad. There is no flood protection on primary drain line, and no emergency wet pan switch for flood protection. Due to system age, condition of system and unit being obsolete did recommend speaking with our install supervisor about updating system, customer declined recommendations, customer wants to install Ignitor first to see if system will work. Gave estimate for blower wheel cleaning, blower motor capacitor, inducer draft motor, wet pan switch and in line flood protection. Will follow