ok creat her a bootable rescu cd , if you have a cd of an old version of windows Xp this will perfectly do the trick
use this
http://www.ubcd4win.com/
and than gives her the cd it has all the neccesery stuff to destroy the malware and be able to boot , but ...
she must change all her pass ... fastly
the best to do could be to boot from this
http://www.ubuntu.com/getubuntu/download yeah it is linux but it's clean so less change to be tracked again.
if any help is needed pm me , i'll help to take care of this malware.