How do I avoid or minimize taxes on a one-time $60k gift from my parents?

Mom & dad just completed a refi on their home. They have paid off their bills and are debt free. They want to give me $60k as an early inheritance of sorts. I want to put the money in a money market account and keep it available just in case they need it a few years down the road. Mom wants it out of her name to avoid conflict with siblings just in case she pes unexpectedly. How do I receive this money without it being considered taxable income. After all, it will probably be going back to mom and dad eventually.