Clubbing rules - What to do with money ?

Here is the scene,

Mr. A (NRI) purchased a house in his wife's name, Mrs. A (NRI). The property cost 20 lakhs, and they borrowed 15 lakhs through Joint Home loan (5 lakhs were paid from Mr. A's savings account).  in  December 2020

In 2023, Mrs. A will sell the house and receive the 25 lakhs. 

first enquire

How much capital gain and clubbing income should be reported on both individuals' ITRs in 2023–2024 how to show them in both person ITR 

Second question

Now that Mrs. A has 25 Lakh, will giving this money as gift to a intimidate  family member (brother in law or mother in law )   will attract any taxation to receiver ?  

If Mrs. A invests these 25 lakh in Fdr or shares and earns, let's say, 2 lakh per year, will the 2 lakh also be clubbed with the husband income or not ?