You are correct P. Phillips. What I couldn't understand was why when I put my wife's email address in as the Apple Id on the new computer why it kept saying the password and ID didn't match. I knew it was a good email address and I "assumed" a valid email account/address should work. So I guess someone has an apple id that is the same as my wifes.
When I was putzing around this morning the computer showed it has 3 updates. So I clicked on the updates and it immediately wanted an Apple ID but it said if you have never logged into the App Store again you will need to set up an Apple ID. At that point I knew my wife had never logged into the store before so I established a new email account and processed it through. As soon as it started asking for security codes I knew (I hoped) I was then on the right track.
If the Apple tutorial setting up the PC for the first time told me I had to go to the store to establish the account I would have. I again, just "assumed" that when I put in a valid email address and password somehow behind the scenes Apple checked that it was a valid email address so it was good to go. NOT! So I am up and running life is good again!
Thanks for all of your help. Sorry I was confused about the set up procedures. When setting up a new iPad it asked if I had an iPhone and to set it within range of the iPad and it ported over a lot of the setup info from the phone to the iPad. Why couldn't they do that with the MacBook Air?? It would make things much easier.