How can my mother give me $130,000 without getting hit with a gift tax?

My mother wants to give me $130,000 but doesn't know how to get around the gift taxes. My thought is to let her buy my home, which I just purchased for $110,000, and let her either gift me the house upon her death or put both our names on the title. That way if she dies before I do I will automatically get the house, which will be paid off, due to her purchasing it from me right now. Would I have a tax bill or would her estate be assessed some tax bill upon her death for the value of the house?