Our iPad is locked and we're not sure of the Apple ID / iCloud password
If the iPad is a recent gift, Apple offers free support to guide you in reclaiming access to her iCloud account. You can't unlock or restore the iPad with iTunes as the device is truly locked until her password is remembered or reset. 


https://getsupport.apple.com to see if you get free support
https://AppleID.apple.com to self service reset the password 
http://support.apple.com/kb/HT5818 how activation lock works and what to do in your case to recover use of the device


If you don't know how the account was set up, realize that too many wrong guesses will lock that account and make her go through more questions / answers and possibly have to review purchase history with Apple before getting someone to assist in resetting things.