Thank you so muchWhen setting up the iPad you'll get the option to create a new Apple ID and iCloud Account (same thing for your purposes). If she has a main email you wants to use for her Apple ID, use that. If not, then just create a new Apple email account (also part of the setup).
If you have apps, music, or other stuff you want to share you can set up Family Sharing with one account being the master. Otherwise, she will have to buy any apps she wants again.
How to create a new Apple ID