The generous gift that your Mother gave you is not taxable to you. However, your Mother will need to file a gift tax return. Gift tax returns are required if you gift someone more than $14,000 in one year.
https://www.irs.gov/pub/irs-pdf/i709.pdf
https://turbotax.intuit.com/tax-tools/tax-tips/Tax-Planning-and-Checklists/The-Gift-Tax-Made-Simple/...
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