Odds are it's the motherboard. No way to know for sure unless you can test the now smaller list of suspect components in a different system.
I'd see if Gigabyte will help you determine whether it's faulty. Not to fix it, it's out of warranty, but to confirm if it's dead or not so you can decide how to proceed, and so you know if it's okay to sell it or not, etc.
https://www.gigabyte.com/Support/Technical-Support
There's also a rep here on the forum who may be able to help if you don't have any luck through that method.
I'd see if Gigabyte will help you determine whether it's faulty. Not to fix it, it's out of warranty, but to confirm if it's dead or not so you can decide how to proceed, and so you know if it's okay to sell it or not, etc.
https://www.gigabyte.com/Support/Technical-Support
There's also a rep here on the forum who may be able to help if you don't have any luck through that method.