You could try copying the I tunes music in a folder to a USB HD . Then she could put the folder on her PC (maybe on the desktop). Then register her new PC with a new iTunes account. Hopefully the I pod will "reverse synch" and put its contents on the Pc but if it goes wrong she could then, in iTunes, Music use the Add Folder command to import the folder you gave her.
Maybe wait for other replies for a bit.
She could use your PC and use the "lost password" routine and set a new one (if she remembers the id). Otherwise there is a total reset procedure - Google to follow it "Reset an iPod to factory settings)then procede as above.