Won't start after being stuck in high water

My grandson got my 2008 4Runner stuck in ditch. Instead in water for about an hour, water got up about 3 in the floor after he opened door. He got it out and drove it home. But next will not start, I checked the starter and the ignition it has power to both. Just does nothing when you turn the key, battery strong all other electronics appear to be working fine. Any thoughts on what might be causing the problem thanks in advance.

 

Maybe a neutral position switch has gone bad? That would be down low.

 

Ok thanks I will look

 

These are notorious for frying a component under the driver seat that has something to do with the ECU. If I remember correctly it’s not a cheap fix.