Figured it out.
I had to place wrench on the back side of the flywheel to bind the shaft. Then using some leverage was able to break the bolt loose on the front PTO. Unfortunately, you have to remove the muffler also. I removed nuts from the manifold enough to raise the muffler, accessed the remaining two bolts on the top side of the PTO and slowly started to remove the individual PTO components.
Penetrating oil is a good idea and worked well.
