Hi,
I have two questions regarding form 3520:
I received two wire transfers within a month from each other summing up more than 100k from same foreign non-US person.
1) Can I add them together and write the total aggregated amount as one gift in part IV, section 54? or should I separately list each gift?
2) Should I write the total amount in the "FMV of property received" section in column c (even if it was cash) or just simply in the description (column b)?
Thank you for your time and assistance.
