What the scammers likely did was have your wife enable remote access. Then went in and changed the account password. You need to use a tool to reset the login passwords.
You can try using the freeware
PC Login Now. Download the .iso file and burn it to a CD using another computer. Then place the self booting CD in your locked PC and restart your computer. Note you may have to set the BIOS to boot to CD first.
Once you have access to your PC, don't use the computer without first scanning with Kaspersky Rescue Disk. Download the free .iso file
here. And burn it to CD. Reboot with CD in computer and let it do a full scan.
Make sure to have a real antivirus software installed. Not Microsoft Security Essentials(MSE) which is just a very basic AV package due to its relatively low detection rates. There are several free AV packages available. I'd recommend
BitDefender Free. Rated as high as the best paid AV packages, while using lower resources than even MSE.
Otherwise, you can always pull the hard drive and use it in another computer as source to extract your old files.
BTW, if you recycle/donate the computer, you don't need to destroy the hard drive. Just delete all files and write over the free space at least one time. More times is a waste of time with high density HDs.