Do I have to pay inheratice tax or gift tax?

I am 24 years old and my mom wants to put her house in my name. She is now 60 years old. She wants to make sure that whatever happens to her she will be able to transfer the house into my name. The house is located somewhere in California City. It has three bedrooms and two bathrooms. I am the only child she has. I want to ask if I have to pay the inheritance tax or gift tax. How much it would cost?