Giving my apartment to my mom who is not a US tax resident

Hello! 

I would like to give my apartment to my mom as a gift. I think I understand more or less the rules (I need to file it in my tax return if its value is more than $17K and the difference between the apartment cost and $17K will be deducted from my lifetime $12.1 mln dollars balance for gifts).  What I am trying to understand is: will the same gift rules apply taking into consideration my mom is not a US resident?

Also for the future, will the inheritance rules be the same as for the US residents if I inherit it from her later (I am a US resident and she is not)?