How Do I Reset an iPad Without the Passcode?

I am helping a neighbor who has an iPad he got from a friend who owed him money. The friend is in a Nursing facility in California and we are in Florida. The owner does not remember much and definitely not the password. How can I reset this new (older model) iPad so its is useable. No one has any information and Apple has very restrictive policies. For resetting and establishing a new Apple ID. Any suggestions? Both in their 80’s not too tech savvy
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Bob Rbrussell14@me.com