@Carl wrote:
...you don't have to wait until tax filing time. She can complete and mail the 709 "right now"....
The form cannot be filed "right now"; the 2020 version of Form 709 has not been released and the form is filed no earlier than January 1, but not later than April 15, of the year after the gift was made.
See https://www.irs.gov/instructions/i709#idm140554828300368
