My girlfriend wants to send me $100000 from USA to India and she is an American citizen .how much money does she have to pay as tax please tell me exactly in dollars

Her US tax bill for this gift is $0 - assuming that she has not already used up her unified lifetime credit for gift and estate taxes. However, she will have to file a gift tax form, even though no taxes are due, to document the amount of her lifetime credi that she is using up with this gift.