What is the brand and model of the computer?
Sounds as if it is an eMachines.
We will need brand, and model, or motherboard part number to be of much help.
Startup problems are the result of:
Failed memory module, failing hard drive, various spyware or virus infestations, filed power supply on the 5V line while PSU appears to be good, failing CPU fan, failing video graphics card, or bad motherboard. Rarely is it the CPU... and only certain motherboards seem to fail. Sometimes a major electrical failure of a DVD or CD drive, or a pci device such as a modem can cause this.
The signs and symptoms you describe are typical of a hard drive failure. So please explain what you mean by, "I have tried unplugging all the drives."
If you can tell us the brand and model, various people who post on this forum can suggest from experience with certain brands and models, what they might suspect.
If the computer has a floppy drive, I would disconnect the power supply and insert a floppy disk with Windows 98 or MS-DOS, to see if it will boot to SAFE MODE. Then change a memory module. Going down a list of trial device removals can be helpful.
Does she still have the computer boot disk of Windows, or a recovery disc? If so, you can attempt a cold boot to that disc with all other drives disconnected.
Good luck.
Please let us know what worked.