樓主不要管別人的事情，她的稅務問題比較複雜，一兩句說不清，跟你解釋清楚了也不一定傳話傳得清。建議她去問一個會中文的會計。現在國女出來都是念會計專業，應該不難找到。
I can tell you the conclusion: she doesn't need to pay tax because she can claim unified credit on gift/estate tax. But she has to file some paperwork to avoid paying tax. Details see an accountant.
