Hi my name is ***** ***** I might be able to assist.
You might be able to bypass the passcode by restoring it with iTunes. You'll first need to download iTunes on your computer from this site: http://www.apple.com/itunes/download/
Then follow this procedure:
If you don't have access to her Apple ID, you can reset it here: https://iforgot.apple.com
It does not look like the remote assistance payment went though. You may need to update you credit card info and e-mail address to complete the transaction.
When you went through the restore in recovery mode, did it ask to set the iPad up as a new iPad? This will erase the iPad which is what you'll want.