Selling Investment Property to Family Member

[RaKell Adams]

Our daughter and her husband would like to buy one of our rental properties.  We plan to sell it to her for near market value (will only be giving her a discount on price for not having to pay realtor fees), but will also be gifting her $20,000 in cash towards the down payment.  We will be netting about $120,000 in gains, and plan to pay the capital gains taxes. Are there any tax implications or laws I should be concerned about?