Yes, as per your suggestion, I put my ear closer to the lower unit and heard the sound down there. It is a dry impeller!
So today I ground the head on 1000 grid sand paper and install the new gasket. I torque down first step at 6 ft lb and second step at 10 ft.lb. Then I stop for now. I remember Fleetwin mentions the torque value 120 in lb but I look up other Forrum, the head torque value to 210-240 in lb. please correct me the right torque value. I cculd not use the torque gun to torque two bottom bolts so I did it with the wrench at the best I could closer to 120 in. lb. I don’t want to remove the whole block since I have to order a new base gasket.