Reporting Gifts to Family

In 2024, my husband and I gave $90,000 in cash as a gift to my daughter so she could buy out her husband from ownership in their family home as part of a divorce settlement. The maximum allowable individual amount (if my husband and I both gift the maximum) is $36,000. This leaves a balance of $54,000 which would need to be reported on Form 709. My question is, can we split this $90,000 gift and apportion $36,000 to our daughter, and $27,000 to each of her two children (who are minors living in the home). Looking for a creative way to avoid filing the Form 709- we are not wealthy and there is no way we will ever reach the 14million gift and estate limit. This filing rule is clearly meant for the ultra wealthy!

My understanding is that gifts to minors may be used for their benefit- and it seems providing them with a home meets that criterion. Thanks.