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