Parent selling property to daughter, who is married with 2 children. Property assessed at $325,000 selling at $325,000 (equity)gifting $60,000 ($15,000 for each)= $265,000

is there any taxable amount from gifting to either parent or child?

(Parent owns house outright and has lived in the house - with children- for at least 2 of the previous 5 years)