In a fresh installation of Windows 10 / 11 the admin shares (C$, D$, etc.) are not accessible.
It is needed to add a key to the registry and enable some firewall rules.

Create a text file with the file extension .reg and following content:

Windows Registry Editor Version 5.00
 
[HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows\CurrentVersion\Policies\System]
"LocalAccountTokenFilterPolicy"=dword:00000001

Then double click on the file and allow it to be applied to the registry.

In “Cotrol Panel” select “Windows Defender Firewall” and “Advanced settings”.
To enable ICMP echo replies (ping replies), in “Inbound Rules” enable the rules:

Core Networking Diagnostics - ICMP Echo Request (ICMPv4-In) for private, public
Core Networking Diagnostics - ICMP Echo Request (ICMPv4-In) for domain
Core Networking Diagnostics - ICMP Echo Request (ICMPv6-In) for private, public
Core Networking Diagnostics - ICMP Echo Request (ICMPv6-In) for domain

To enable SMB (network shares), in “Inbound Rules” enable the rules:
File and Printer Sharing (SMB-In) for private, public
File and Printer Sharing (SMB-In) for domain

A restart should not be required.