What I think is that you need to ask your wife and/or daughter what actually happened because something doesn't add up with the story so far. You work tech support jobs long enough you come to realize that people lie. Virtually every single time you go to help someone, it's the same "I didn't touch anything" or "It was fine yesterday" story. It doesn't matter how overwhelming the evidence to the contrary is, it's always the innocent victim routine. The difference here is that you don't have to play along because it's your job.
Of course I'm reminded of a bit of advice from one of the hosts of Car Talk who has been married multiple times: You can either choose to be right or you can choose to be happy [in a marriage]. If you want to be right, i.e. figure out exactly what happened, you can challenge the obviously BS story you were given until you get the truth. However, it might mean a few nights on the couch. Or you can choose to chalk it up to one of life's many mysteries and consider the expense of a new motherboard (or other bit of hardware) now and again the price of a happy marriage.
Also, just for future reference, virtually every motherboard has a couple of pins you can short with a flathead screwdriver to power the system on. Some also have switches, but basically all of them will have pins/pads that can be shorted.
So while I was at work my wife called and said the computer will not turn on. She says that our daughter plugged a usb cable into it in order to charge a PS3 remote. The computer was working at this time. She removed the remote later and used it. Upon trying to use the computer later it would not boot at all. When you press the power button nothing happens. No fans spin, no lights come on... nothing.
I removed and tested the power supply via the safety pin method and it is working. I put a brand new power supply in any ways which was also tested. I next replaced the power switch button (not the full cable) and it still does not come on. I noticed after this that my motherboard has an on/off power button and reset built onto the board. Upon pressing this button nothing happens. I built this PC myself less than three years ago and have not had any hardware problems till his.
Do you think my motherboard has suddenly failed? Do I need to replace it? I don't think it is a grounding issue as the computer has sat in the same spot and worked since I've had it till now.
Motherboard is an ASRock P67 Extreme4 Gen3
Thanks.

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