Creative way buy take ownership of property?

[Joseph Bagley]

BP,

I thought I had this all thought out but I found out that I know nothing like John Snow :-D.

Soooo... my Mom agreed to give me and my brothers her 1st home, which is paid off.  Intent is to pay her $100k by using the equity to flip or make deals to total $100k for her golden years within 1-2 years.  I have one brother still living in the home and will continue making payments to my Mom until we get the $100k.

She was informed by our CPA that their is a gift tax if she just gives us the home.  

What are some ideas from you savvy investors to acquire the property without too much of a negative tax hit?  Keeping in mind the end goal after we acquire the home.