Won't boot beyond POST + clicking noise = dead/dying hard drive(?). So now it won't even show the Asus logo/POST screen? You might be looking at a bad board.
If the hard drive is okay, you can take it out of the system to get the data off it, but it sounds like her computer is gone. If it's under store return policy, you can try taking it back if applicable. Otherwise, you may have to go around the retailer/reseller and straight to Asus for warranty service.