iPad devices with only 32GB of internal storage are very likely to be an eternal source of frustration. The iPadOS17 Operating System will occupy 10-11GB of your available storage - added to which you will need 4-6GB of available for your iPad to use for temporary space to complete some tasks.
At best, you will have only 15GB of space to use for saving data, files and photos. It may sound a lot, but this really isn't much space.
Choosing an iPad will very little internal storage is often false economy. Whatever model of iPad you choose, you would be well advised to purchase as much internal storage as you can afford - as internal storage cannot be changed, upgraded or extended. The available internal storage is fixed for the entire life of the device. If you run out of internal storage for your documents, photos and other data, you will forever struggle and become a source of frustration. It is far better to have more storage than you need, than to need more storage than you have.
A good rule of thumb is to quantify how much data storage you will need - add a healthy margin - then double it. If you are unable to quantify your data storage needs, it becomes more difficult; whilst I cannot make definitive recommendations, personally I would council against purchase of any iPad with any less than 256GB storage.
Within the Apple Support Communities we see regular tales of woe and disappointment when storage requirements are exceeded, necessitating replacement of the device; by contrast, we never see complaint of having too much available storage. It is relatively easy to fill limited internal storage space; perhaps consider higher tiers of storage as providing room for growth as your needs develop or mature - potentially extending the useful usable life of the device.