After you file

Nothing posted contradicts that.  The amounts are right.   And  if you or your son are married  you can increase the amounts.  So if your son is married he can give you 16,000 and his wife can give you 16,000.  And if you are married they can each give you and your wife 16,000 each.  So actually you can give 16,000 x 4 = 64,000 total.