While they were there getting the crib parts they removed a ceiling fan (they claim they put it up; there was a spare light fixture so I mostly believe them) and at some point left a gift one of the toilets (I had already been by to turn the water off because it sounded like that one was leaking) that I did not discover until after I had replaced the leaking valve in the tank. 

However, depending on their Net worth - they may be required to pay an estate tax.The wealthy use trusts for various reasons.One reason is to decrease the tax liability of the "estate tax".The wealthy are required to pay an estate tax if their net worth(or gifting during their life) is above a certain threshold at passing(5.45Million in 2016) .The wealthy do this by transferring assets to a trust and only including in their estate the value of the assets transferred to the trust at the date of transfer.Example. if your parents transferred 5.45 million dollars of assets to a trust and the value of the assets increased to 10million; they would only include the 5.45 in the estate tax calculation.You need to make sure the trust is set up as an irrevocable trust(contact a lawyer on the type of trust that needs to be set up).Another talking point is that assets in a trust are at the discretion of the trustee until the assets are transferred to the beneficiary.

Unless you have a gifted instructor, taking the course in a classroom is a waste of time because he/she basically just reads out of the book.

If you did a partial sale/partial gift purchase of a business from your parent and the purchased and gifted portions were discounted( lack of marketability and lack or control discounts).....

They were gifted pets. 

I want to gift her a book how to become a great realtor or on topics of tips or guide when starting your career as realtor.

One idea I have is purchase in a llc and gift ownership of it when the time comes.

You can also get a gift from family and borrow the money to close

I would have never found of about "Gift Of Equity"This deal i purchased off my parents, we closed today, heres the numbers2 family Unit, Upstairs 2.5 bedroom 1 bath, Downstairs 2 bedroom one bath, laundry hookups in each, off street parking with large backyard and enclosed front porch.We set the Purchase price at 120k so that we could utalize 40k worth of equity as a gift.

Your mom's gift to you has given you the opportunity to skip some of the early boot strapping, teeth rattling, sleep losing all in, risk it all growth efforts.