The IRS Publication on Form 709, under 'Who Must File' states:
"If you gave gifts to someone in 2016
totalling more than $14,000 (other than to
your spouse), you probably must file Form
709. But see Transfers Not Subject to Gift
Tax and Gifts to Your Spouse, later, for
more information on specific gifts that are
not taxable." (https://www.irs.gov/pub/irs-pdf/i709.pdf)
TurboTax has an article with more specifics that may help clear this issue up for her:
https://turbotax.intuit.com/tax-tools/tax-tips/Tax-Planning-and-Checklists/The-Gift-Tax-Made-Simple/...
