Best way for my mom to gift me her condo w/o capital gains tax

[Heather Fullerton]

My mom bought a condo for 150,000 over 10 years ago. Probably worth 190 today. She has rented it out for several years and now wants to give it to me. Shes figuring she will have to pay about 30,000 in capital gains tax. Is there a way around this or a way to reduce it. would putting my name on the deed while i live there for a couple years change anything? or maybe selling it to me for a very low amount and her holding the note? We need advise on what would be the best way....