Since she is a US resident she would only have to report the gift given if the amount of the gift is over $15,000 during the tax year.
You do not report gift received on a tax return, regardless of the amount received.
If the gift given is greater than $15,000 then she would need to report the gift on IRS Form 709. There are no gift taxes owed on the gift if the total of all gifts ever given is less than $11.4 million.
TurboTax does not support IRS Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return
IRS Form 709 (2019) - https://www.irs.gov/pub/irs-pdf/f709.pdf
IRS Form 709 instructions (2019) - https://www.irs.gov/pub/irs-pdf/i709.pdf
