好像说dependents没问题

https://www.financestrategists.com/tax/tax-planning/gift-tax/?gad_source=1&gclid=Cj0KCQjwjLGyBhCYARIsAPqTz1_H70I8rHyreA9cwUjlYIuQ3LnXWRHt22OxhvYSt45adNPubFXnteIaAsoUEALw_wcB

What Gifts Are Exempted From Taxes?

Anything considered of value can constitute a gift, including cash, checks, stocks, real estate, cars, jewelry, art, or antiques, as long as it is given for free or paid at less than the fair market value.

Gift tax is levied depending on the item's value, use, and the recipient.

However, there are some recipients or instances of gifts that are exempt from gift tax. These include anything given to a spouse, as long as they are a U.S. citizen, gifts to dependents, charitable or religious donations, and gifts to political organizations.

Gifts for educational purposes are exempt if they are used for tuition expenses paid directly to the school or university. It does not include miscellaneous costs like books, uniforms, or dorms.

Funds paid directly to medical providers on behalf of someone else are also excluded.

How a Gift Tax Works