Windows 98 shutdown won’t respond

On one PC that I have at work, Win98 won’t shutdown for some reasons. I thought because one or more of the programs are still running that’s why windows won’t acknowledge the shutdown command. I tried to CTR-ALT-DEL and end tasked all the suspected programs there but still no luck. The last resort that I did , I thought it would help is to upgrade to Win98 Me, but still stuck on the same scenario. Any inputs.