If you did some quantum mechanics, you've probably seen how to combine independent spins in terms of total spin with the associated Clebsch-Gordan coefficients. Without looking at the details, you can view this as:
$$
j_1\otimes j_2 = \bigoplus_{j=|j_1-j_2|}^{j_1+j_2} j
$$
with $j$ being an irreducible representation of spin $j$. The mathematical result can be applied more abstractly on any representations of SO(3).
In particular, your stress tensor lives in $1^{\otimes 4}$, by definition. You question is therefore equivalent to asking what are the trivial irreducible representations in this space. You just need to apply the spin composition 3 times:
$$
1\otimes 1 = 2\oplus 1\oplus 0
$$
which makes sense since and matrix $A$ can be written as:
$$
A = \left(\frac{A+A^T}{2}-\frac{Tr(A)}{3}I\right)+\left(\frac{A-A^T}{2}\right)+\left(\frac{Tr(A)}{3}I\right)
$$
the first term being in the set of traceless symmetric matrices, a spin 2 representation; the second term in the set of antisymmetric matrices, a spin 1 representation; and the third term in the set of scalar matrices, a spin 0 representation.
You then need only take the tensor product with itself:
$$
\begin{align}
1^{\otimes 4} &= (2\oplus 1\oplus 0)^{\otimes 2} \\
&= 0\oplus0\oplus0\oplus ...
\end{align}
$$
with the $...$ being higher spin representations. The three terms come from one of the expansion terms of $2\otimes 2, 1\otimes 1, 0\otimes 0$.
Concretely, this means that all isotopic tensors rank 4 are of the form:
$$
\gamma_{ijkl} = a\delta_{ij}\delta_{kl}+b\delta_{ik}\delta_{jl}+c\delta_{il}\delta_{jk}
$$
which has the correct dimension: 3. As Gravitino pointed out, in general, you cannot express symmetric tensors in terms of $\delta$ only, you'll also need $\epsilon$. It turns out those two only suffice. You can see an example for $\epsilon$ for isotropic rank 3 tensors which are all of the form:
$$
B_{ijk} \propto \epsilon_{ijk}
$$
The fact that you are only interested in $b=c$ is due to the added symmetry that is imposed:
$$
\gamma_{ijkl} = \gamma_{ijlk}
$$
This is because $S_{kl}=S_{lk}$ ie the stress tensor is symmetric. Upon switching the last two indices, $b,c$ are switched, so for $\gamma$ to be invariant, they need to be equal. This gives the final form of:
$$
\gamma_{ijkl} = a\delta_{ij}\delta_{kl}+b(\delta_{ik}\delta_{jl}+\delta_{il}\delta_{jk})
$$
Hope this helps.