Adding new user to iMac 24

Hi all,

I have recently acquired an iMac 24 from my mother, who has since passed away. She purchased the computer in November last year and had set up her login details, but I don’t have these.

when I turn the computer on the login page appears with no other options available.

Is there any way I can add my own Apple ID or reset the computer to factory settings to allow me to set up my Apple ID?