How can me and my stepmom make the best decision as far as saving on taxes when selling inherited land!?

Yes My stepmom just inherited land about a year ago. I am unsure of the amount her parents bought the land for, but we were told from a friend that the land is around $2.5- 3 Million now. Now considering my stepmom hasnt died yet and I will be the one to inherit all her ets. We are trying to find out if she could give me the land now as a gift and me with no income sell the land and pay the lower taxes than she would if she sold it on her own! We know if she sells it she will pay a pretty hefty Gains tax considering the amount the land is worth now. I found a site that said 28%. Please all the CPA's and everyone else, please give us the best oppurtunity available. thanks