Elderly elderly mom never plays Powerball and otherwise her taxable estate is a fraction of the exemption, and has never made a gift that used up any of the lifetime exemption, she has no desire to set up a generation skipping trust.
She wants to donate a piece of real estate that has no debt to her daughter. 800k
Her daughter does not perform any services for mom other than bring her to doctor's appointments.
Other than starting the statue of limitations timer on IRS challenge to the valuation, why should she file a gift tax return?