My client gifted $190,000 to X
$20,000 to Y
$30,000 to Z
$20,000 to XX
and $20,000 to YY.
How should I report this? It is not a gift to charity on Schedule A.
I do not see form 709 on ProSeries where do I enter green box.
All gifts were to her children except the $190,000 given to friend to buy her house.
Please help and any additional advice for it would be greatly appreciated. Thank you