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The "Shutdown" button may not be available in the Start menu and grayed out when you press Ctrl+Alt+Del.
This issue is due to the Local Computer Policy settings.
To resolve the issue, perform the following:
Click Start, Run. Type gpedit.msc and click OK. Navigate to the following path:
User Configuration\Administrative Templates\Start Menu and Taskbar
Double-click "Remove and Prevent Access to the Shut Down command" Select "Not configured" or "Disabled" Close Group Policy window.
MS Knowledge Base article #303070 - "Logoff" and "Shutdown" Are Missing from the Start Menu When You Use Remote Desktop
Important: This article includes modifying the registry. It is recommended to have a good backup of the registry, before making the modification. For information about how to back up, restore, and edit the registry, go through the following Microsoft Knowledge Base: