Transferring MS files and email from MS PC to Ipad Pro

Ok

You’ll probably be setting that iPad up as new, however what you can do is set up a sync relationship with the PC and the iPad, which - after you download and install iCloud for Windows and iTunes onto the PC, can allow you to transfer data over.

Set up your iPhone, iPad, or iPod touch - Apple Support

Has info on setting up the iPad.

If you enable iCloud syncing for the contacts, or set up to sync contacts through iTUnes that part should happen relatively seamlessly

As to her documents you’ll need an app for them. as far as I know her device should come with apple productivity software, pages, numbers, etc. PAages is their version of microsoft word and should be able to read her document files.

If there is an issue then the app store has plenty of free and paid word processing apps that can be used to read her documents.