Question about gifting rules for dual status alien

 Hello, I have a question about gifting reports. My parents are immigrating to the US next week in November. They will be considered as dual status alien for 2025 tax purposes. They gifted me some money (less than 100k) before they move to US. And will gift me more money (less than 19k) after they arrive to US. My understanding is that due to their dual status for the 2025 tax year, during their non resident period, they don’t have to report the gifting and I don’t need to report either because it’s less than 100k. And during their resident period, since the amount they are giving is less than 19K, they also don’t need to report. Is this correct? Thank you.