楼主不要管别人的事情，她的税务问题比较复杂，一两句说不清，跟你解释清楚了也不一定传话传得清。建议她去问一个会中文的会计。现在国女出来都是念会计专业，应该不难找到。
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.
