Thanks- very helpfulDisable Find my iPad in Settings - iCloud, delete the iCloud account, then go to Settings - General - Reset, and select "Erase all Content and Settings". This will remove every informationfrom the iPad and set it back to default.
That done, set it up as new, maybe using her Apple ID (or creating an ID for her), and set up her email account in Settings - Mail, Contacts, Calendars.