Can you change Apple ID of Old iPad?

Can you change Apple ID of Old iPad? I have an old iPad A1416 that I want to give my mom who is in a retirement home so we can communicate thru Zoom or other Video calls. The issue is I have a new iPad that is connected to my current Apple ID; which I do not want to use on the Old iPad.

So I want to sign into the Old iPad with a new Apple ID just for my mom.

How can I do this?