Question Motherboard or CPU failed after a long stay

May 25, 2020
MB: Asus pbh61-m lx with AMI UEFI BIOS
CPU: G2 i7
RAM: 8gb 1333ghz (2x4gb)

After a long stay, the PC which was running perfectly before, showed non-sign of life (only green power led on MB was on).
After I cleaned everything from dust, turned On, one short bang/clap was heard from the cpu region (not sure if exactly from the cpu).
No smell after that.
No visual damages.

Now it has installed only:
cpu, ram, sdd

everything else was removed.

The PC start to boot, but everythime after 2-3 seconds gets Machine Check Exception error.

What I did to diagnose:

  1. RAM is OK ; Switched RAM from another PC, they are ok
  2. SDD & Windows are OK; Two sdd with windows: both sdd works fine on my laptop, non of them on PC
I can open BIOS settings (did bios update)
I can't boot Window at all, so can't run Saftey mode. I'm getting the error in 2 seconds after the Win. Logo appears.
I tried to boot from an installation USB, same issue, in few seconds, same error.

Motherboard? CPU?
everything else that I can do before spend money on a new MB or CPU?

Much appreciate any suggestions, not the best time to spend time now :)