"It is not a gift to charity on Schedule A."

Because it's not going to be a deduction, either.

"All gifts were to her children except the $190,000 given to friend to buy her house."

It would be great if you can show there are spouses, and that the amounts don't exceed the gift limits per person, then perhaps her only problem will be the friend's gift. Did she know if she will be paying taxes on that gift she gave to her friend? She might need time to prepare for that expense.