If the items belong to the widow, then she has the right, but if the items belong to her deceased husband then she has the right on her share from what her husband left. It is one forth if the deceased did not have children, or one eighth if he has children.
Yes, she can use it, as long as it does not enter into her next khums year. For issues related to khums, and gifts, one should refer specifically to their Marja' Taqleed for details.
Khums is a wajib duty applied to every mukallaf. Once you reach the age of taklif, you are independently responsible for your wajibaat. If you meet the requirements of khums, then you must pay it, regardless of whether you are financially dependent on someone else or not.
As for gifts, you will need to refer to your Marja' taqleed, to see if according to him, khums is applicable on gifts. According to A.U. Sistani, it is.
So, if your khums day comes, and you have yet to use that gift, or you have savings, then you need to pay its khums.
Yes, you can gift your daughter a house while you are alive. The house ownership will then be transferred from you to your daughter and it will not be part of your estate after your life and one from your family will have right on that house but your daughter only whom you have gifted.
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