Rebuilt Flathead Problems.

[Mart]

180 degrees out ought to be ok. If you turn the crank 1 turn, the marks should align. If it were me, I'd pull the pulley to expose the keyway and check the dot is 3 full teeth around from the keyway in a clockwise direction. If the marks align, then it's find TDC and do the valve rocking sanity check.

Good luck, you're making good progress already. Wish I were closer.

Mart.