Does Gift of Equity Impact Sale Percentage?

I am working on purchasing my deceased grandmother's home through the estate/my aunt. My mortgage lender has suggested that my aunt increase the asking price from 45k to $51,728 so that a gift of equity of $6,728 can be given for closing costs and my aunt receives the 45k she was asking.

We are wondering the negative impacts of this higher price. Would the taxes on the sale be on the 51k or the 45k and for the attorney handling the estate, would their percentage be based on 51k or the 45k?

I'm going to talk with the lawyer on Monday, but I am curious if anyone has done this before.
Added (1). Any Negative Impacts using Gift of Equity in mortgage?

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