My ipad air email address is incorrect therefore cannot be verified

I ma writing on behalf of a friend

I have a new iPad air which has been setup with an incorrectly spelt email address hence I have not been able to verify the account through an email, the security questions (my date of birth) also have been entered incorrectly.

I have tried a factory reset but it still asks for the same incorrect email.

I cannot setup a new email address as its a ...ymail address which has been discontinued.

How can I change the icloud id?