Steering Wheel 180 Off
Gauge hole and master spline mark are correct so I must have everything assembled correctly. What now? Well, I'm in the process of restoring the steering wheel and didn't finish it in-time for the first drive so I installed it loosely at the time. Coincidentally the wheel fit on the shaft just good-enough so that I thought it was on correctly even though it was not, but I never tightened it down all the way, and it ended-up near the 180-off location. When I removed the wheel this morning I could see the index at the top right where it should be.
I'm sorry to have wasted everyone's time and I appreciate the help.