Thank you and good question
If you send crypto to a person and you are not paying for any services but it is given as a gift to the other person then the costs basis would be the same as your cost basis, the donor. Whenever the person sells the crypto it will pay taxes on the gain if there would be any or report the loss if there would be any.
If you gift more than $17,000 value you need to file a gift tax return.
I hope this answer your question.
Thank you so much
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