I have received a foreign bequest (~80,000$) from my father, who is non US citizen, non US resident upon his death. Later, my mother (who is non US citizen, non US resident) gifted ~55,000$ to me.
To report on form 3520, one should aggregate the amounts received from related people.
In my case, should I consider bequest and gift from my father and mother, respectively, as separate items? If they are considered separately, both bequests and gift do not cross the reporting threshold of 100,000$.
What is the correct way to aggregate gifts or bequests?
