Is Zakat obligatory on gold given by a mother to her daughter, and if it is obligatory, upon whom is it due if the daughter does not work?

Zakat is obligatory for the daughter on the gold her mother gifted her if she has taken possession of it and owns it, and it is not jewelry for personal use, and a full year has passed while it has been in her possession, and it has reached the nisab (85 grams). There is no difference in the obligation of Zakat whether the daughter is employed or unemployed. If the daughter has not taken possession of the gold and it remains under the mother's control, then Zakat is obligatory for the mother, because a gift is not complete without possession.