to be clear, the DONOR is always responsible for any REPORTING or any GIFT TAX.
if the gift is under $17,000, then there is nOTHING for the DONOR to do.
if the gift is OVER $17,000, then the DONOR must REPORT that. There is no tax.
I wouldm't worry about GIFT TAX, that normally only occurs via the estate after the donor passes and is quite unusal under current tax law.
