Have you tried soem of the more common password mistakes. Write down what she tells you she thinks her password is, then type it in in all caps. Some people like to turn the caps lock on out of habit. Then try just capping the first letter if it is a name of a person, then try a space at either the beginning or the end or both. have her type it in slowly and watch her carefully and she may reveal what keys she thought she was typing
To recover a lost password is not worth the money and effort, expecially on a recently acquired system. Her account IS probably the administrator account. There are tools that you can purchase to reset the admin account but they cost several hundred dollars. If she recently purchased the system, I would just re-install Windows and apps and let the lesson be learned. She probably doesn't have much of any important data on the system yet
You should also set up an administrator account for yourself so that if this happems again you can login and reset her password.