Restore from backup with new Apple ID I have an old iPad 3rd Generation (Retina Display). I am planning on buying the new iPad Pro 10.5. I am a little confused with backup and restore. 

The old iPad has Kanini.Mom@gmail.com as the Apple ID (as it was my mom's iPad).

The new iPad is for my dad and so the Apple ID is going to be Dad@gmail.com

What I would like to do is:


Retain Photos  
Retain Books from iBooks (These are PDF's not something which was purchased from iBook Store)


I do not need the games and other apps that was in the old iPad to be transferred in the new iPad. 

I do want it use my new email address for everything (Apple ID, FaceTime, iMessages) etc. 

How can I achieve that?
As fsb mentions, the photos are all tied with the Apple Id which is associated with the iPad. So, here is what we did


Connect iPad to PC / Mac
Copy all of the photos from iPad to PC / Mac
Upload photos to Google Photos associated with Dad's gmail
In the new iPad, sign in with Dad's email address (this can be the same gmail account as above or a new account). 
Download the Google Photos app and sign into it with the gmail mentioned in step 3.