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Well, it turned out to be multiple problems.
1st problem was a broken wire that prevented it from going into defrost. Broken off inside the wire nut and corroded so it wouldn't make contact.
2nd...

I wouldn't use any clorox though.

Spread powered lime on thee surface area.

Never heard of a defrost valve. Are you meaning the reversing valve coil? If so it does reverse to cooling when you set the t'stat to cool.

Thanks for your answer.

I've never seen one iced like...

My Goodman heat pump model CPLE48-1A will not go into defrost. I have replaced the defrost board and the defrost thermostat located on the outdoor coil. Any hints as to what to check next?