1995 3000gt wont start?

95 3000gt wont turn over. just makes a clicking noise. it has pleanty of battery power and the clutch pedal is all the way down. i checked the neutral safety switch and it is still working. i check all the connections on the starter and put a tester on it. there is no power getting to the starter. there are also no blown fuses. could it be the soleniod? and if so where is it located? or possibly the realys?