How do I report the property gift?
Gifts in excess of $17,000 ($16,000 for gifts made in 2022) to any one individual are reported on Form 709 by the person making the gift (the donor) which, in this case, would be your mother. Recipients of gifts do not need to report them, generally.
See https://www.irs.gov/instructions/i709#en_US_2022_publink16784xd0e314
Also, note that TurboTax does not support Form 709.
