Lifeless Mini, done everything, Am I going the right direction here?

Hi everyone: REFER TO THE BOLDED LETTERS TO SECTION FOR THE PROBLEM.

My friend purchased an iPad mini from target about 6 months ago, on sale of course. (model a1432. Shipped it out to his daughter, in Texas a University student. She wanted it for "school".

Lasted her 4 months (I've had it for 2). The same story everyone online's been complaining about: 'battery was dying put it to charge for an hour, came back & was never able to be turned on again.'

Apple won't warranty it cause it was dropped on its side (they suspected it was tampered with). Visited 2 Apple stores & same accusation. So he asked me to have a crack at it.

Now HERE'S WHERE THE TROUBLE STARTS

I've done it all!

• Held the wake button & home button thing.
• Left it charging for an hour.
• Tried resetting it to factory settings. My computer doesn't see it or know its there.
• Disconnected the battery and plugged it in to the power outlet.
• Replaced the battery.
• Placed the Magnets back where they are supposed to go

NOTHING - It's lifeless.

I'm thinking it's the Logic Board or the Dock Connector (no there isn't any dirt in the Dock Connector). Any Ideas? any one?'''