We have a whirlpool water heater model # BFG1H4040T3NOV serial 074911052. We had a flood in the basement and put out the piolot. Water also poured over top of heater. We lit it once and it went back out. When attempt to relite it was unsuccessful. There appears to be no spark. Is it switch or thermal coupling

I would replace the gas valve and clean everything else. Dirt and silt gets in the gas valve and ruins it. I have taken commercial ones apart and cleaned them after a flood, but you cannot do this with one in a home. You can pull the entire assembly out and fix it.