Windows 2000 Pro Admin Problem

This is on my mothers pc and we are 1000 miles apart. Here is teh issue: she tries to open anything basically and gets: You might not have the necessary permission she gets 2 choices: 1. Run Michael Brooks/Toybrooks (the pc used to just have me I have no idea how her username got there 2. Run program on following users and ask for : usename and password. I have given her every username and pssword i can think of..and i tried to direct her to control panl ec..system delete userd but she cant get in….thanks