usbaudio.sys BSOD on Win XP Professional 32 bit

I'm helping a friend with his PC crashing into BSOD when he plugs in his usb headphones. That's the only pair he has in general. He needs a microphone, too, and he can't afford even cheap headsets. So I'm helping him out, but I can't look at it in person. He lives four hours away now; however, I did get him to use the diagnostic program to get his info. I looked at his minidump files and every one says that usbaudio.sys is causing it. I'll attach the zip file to this post.

As the title says, he's operating Windows XP Professional 32 bit. I know this is SEVEN forums, but this is honestly the most helpful forum I've been to.

I'd be very, very grateful if anyone can help me out. He would, too, I'm sure. Thanks in advance.