Q: APPLE ID

Can you redeem an iTunes gift card?

iTunes Store: How to redeem a code

Otherwise:

Create a NEW account using these instructions. Make sure you follow the instructions. Many do not and if you do not you will not get the None option. You must use an email address that you have not used with Apple before.

Creating an iTunes Store, App Store, iBookstore, and Mac App Store account without a credit card

You need to create a new account, like I siad, with a different email address. You have to follow the instructions in the article like I said.