Fortunately it seems that all 3 hard drives and GPU are still functional, but I did not test RAM and processor. But I think they are functional too.The motherboard is surely dead at this point... you'll need to test the other components on another H61 board to check if something else failed.
There's a possibility that your motherboard took other components with it, but you won't know for sure until you change it.
PSU is good (I think), on the motherboard a microchip is punctured and the standby led is on. But I will do the paperclip test to the PSU just to be sure.I recommend you to do the paperclip test to your PSU to make sure its not from the motherboard.