When the motor is set to TDC and the harmonic balencer is set on zero, what position should the number one valves be in? If it was 180 out what position would the valves be in. Thanks

What's the issue?

Dont forget that the crank rotates 2 time to every one time of the cam. If the cam is big then one time one TDC the int and ex valve will be open ant the other time neither one will be. If the cam is small its hard to tell when the valves are open at TDC because they are so close to being closed.