PB Blaster is a better penetrating fluid than WD40. Might need to sit for a day or two, though - spray it a couple times over the course of a couple days. I thought I saw metal keys - but that was a long time ago. If you can find the same type of key in metal, you can add a short pipe over the handle for some extra leverage. If not, try one of the all-in-one keys and a set of slip-joint piers for leverage. Try to hold the all-in-one near the center so it doesn't just bend, though. Or, make a key from some scrap metal. You could also try using a cold chisel and tap it with a hammer to loosen the cap.