How to factory reset an iPad if i forgot my password and the gmail account is no longer active

I am trying to reset an iPad I forgot the Appli ID password and the Apple ID was a gmail account that was never used so it was disabled. I was able to reset the iPad but now I am getting the 'iPad Locked to Owner' message. Again, I don't have the old password for either the gmail account or the Apple ID and it was for a kid when i set it up so i have no idea what was used for security questions.