I'm fine hope you are too.
the amount of a gift is not limited by law if you were as rich as Mr Musk you could give a person a billion $.
for gifts of present interest, that are not a transfer of property by gift to a beneficiary who is at least 37½ years younger than the donor, a gift tax return is required if the gift or gifts to any one person in one calendar year is over the annual exclusion - $16,000 for 2022
the annual exclusion applies before eating into the lifetime exclusion
a split-gift preserves more of the lifetime exclusion for her and her husband - assuming he consents
https://www.irs.gov/pub/irs-pdf/i709.pdf
read page 6 for split gifts. i really can't provide more info about split gifts than what is in the instructions.
