It’s not clear to me that a taxed gift (which has a large annual exemption) is brought also into wage/earned income to be doubly taxed. Though in the Roberts regime where all taxes are fair, who knows?
I know that prizes you win on game shows are taxed as income and that is neither wages or earned income. There’s no way she’s going to come out of this without paying taxes. There may be some way she can defer some of it to later years though and avoid one single huge whack.