Getting a code 14.
1st the system comes on. I hear the blower going for about 90 seconds.
2nd the blower wheel spins and eventually I start to smell gas.
The unit clicks 3 times but the ignitor never comes on. That's when I get a code 14.

Look on the back side of the blower motor access door for the legend/code and post exactly what the code means for your furnace.

14 Ignition Lockout - Control will auto-reset after three hours. Refer to #34.

I tried sanding the flame proving sensor -- still not working. When I used to look at the furnace when it was running, I would see something glowing bright red -- I am not seeing that now.

Based on you not seeing the red glow, most likely your ignitor is burnt out.