You should be able to turn the engine over with the power steering pump pulley nut - to determine whether it's frozen. If not, the neutral safety switch, starter, solenoid or ignition switch are suspect. Jumping from the small wire terminal on the solenoid to the big wire coming from the battery will crank it if the starter is OK. If that doesn't work, try banging the starter a couple of times, then trying the jumper trick again. A piece of 1x2 18" or so long and a hammer will help here. Ground connections to the chassis from the battery and engine are also possible points of failure. Good luck!
-- OK Don, KD5NRO Norman, OK "Even if you're on the right track, you'll get run over if you just sit there." Will Rogers '90 300D, '87 300SDL, '81 240D, '78 450SLC, '97 Ply Grand Voyager