Something is absolutely seized in the drive train. The first step, after the clutch, would be the transmission. Disconnect the drive shafts to see if you can turn the trans by hand. The next step would be to disconnect the shaft to a diff, then spin it by hand to see if the wheels turn. If they don't then you have a locked up bearing in there that needs to be replaced. I'm not familiar with that model but if it's 4 wheel drive then you'll also have to check the other diff for a problem. Each of those components should turn easily by hand, otherwise there's a problem in there.
It's just a process of elimination till you find the seized bearing which it would seem to be from your description.
Keep us posted.
You also said it's "Brand New". Is it actually brand new, or just new to you?