If it is a gift- given with "no strings attached" with no expectation of exchange or repayment then she as the recipient does not have to report it as income and it is not taxable. For the donor, you may have to file a gift return to report the gift if it is more than the annual exclusion $14,000 (or $28,000 for you and your spouse). If you did gift more, see https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-tax... or ask here.
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