Selling house in Australia live in USA - taxes & trusts?

[Scott Cumine]

Hello community.  I am new to this and here is my delema.

My mum passed away and had a house in Australia.  The house is going through probate to be put into a trust then we are going to sell the house and have the money put into the trust, we are thinking around $180,000 US dollars.  (There are 3 siblings with no issues between each other or the process). If that trust distributes, ‘Gifts’, money at $14,000 or less a year to each sibling a year will it be taxed in the USA? Australia?

Any feed back or direction of how we can get our families hard earned money back to the US without the government's taking a huge chunk would be appreciated. 

Cheers!

-Scott