Car was sitting. Brakes frozen?

How long has it been sitting?

Since it has been sitting and the pedal is on the floor, you’re gonna have to replace the fluids anyway so why not drain the brake fluid, disabling the brakes all together. One wheel cylinder* could be stuck on and if there’s any fluid in the system, it may not back off.

The hand brake is mechanical, with a large lever being pulled by a cable. You should be able to persuade them back into a non set position. If the cable is rusted and forces them to be pulled, snip it and push the lever back, if it doesn’t move by itself.

The drums may be frozen to the shoes and the shoes could even be on. If a drum doesn’t spin, you may need to take the drum off to see what the wheel cylinder is doing.
If you’ve never touched drums before, perhaps google generic routines on how to take a drum off. For instance, there’s a self adjusting mechanism inside them that you have to back off by rotating this little star wheel inside the whole things. It isn’t difficult but often requires a puller and/or some violence with a BFH on the face of it where it normally meets the wheel to break it loose.

*if this car has drum brakes, it doesn’t have calipers but cylinders. It is a different mechanism for braking.