Gifts aren't deductible...do you mean they sold to a relative and gave them a gift of equity?

Hi Lisa,  the client sold the rental property and took the profit and gifted it to her mother.  Her thought was if she gifted the profit she wouldn't have to pay on the gain.  Can she deduct the $14,000

Thank you.  I thought so but needed reassurance that I was thinking correctly.  Appreciate the help.