My father is going to send me $100,000 from Taiwan. He's not an American citizen and I'm on H1B visa. Will this trigger any gift tax or income tax from the US side?

From what I gathered, my dad will only need to deal with Taiwan's gift tax.
And I only need to fill a Form 3520 if the amount is higher than $100,000. And no tax consequence, is that right?

He had a property once in the US and sold it in 2020. All the asset he has right now are in Taiwan, not in the US.