Here is how this document is worded. You must report more than $100,000 from a nonresident alien individual or a foreign estate (including foreign persons related to that nonresident alien individual or foreign estate) that you treated as gifts or bequests;
If Dad and Grandma aren't related, than the gift is less than $100,000, it doesn't need to be reported on a 3520 because the relationship between Dad and Grandma is not a familial relationship.
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