ABOUT GIFT MONEY

I have a question to ask everybody. Recently My friend tries  to help her  child to buy a townhouse. Her ex can dopizt about $50,000 on his child account, also my friend is poor, her family in china help her to transfor or borrow to her $70.000 to help her child for gift money for downpay. the finance agent say if my friend offer a $70,000 gift money, her ex offer $50,000 for gift money , plus her child W-2 , the loan will be ok. Question is How  my friend  file this year tax?How her child file this year tax? If someone know, please answer the question. thank you so much