Deductions & credits

here are some details. Say in 2023, I received gift money wired to my US account from 3 different persons  A (say 70k), B (50k), and C(40K).

Now A and B are related, but C is not related to anyone. In this case, do I only report A and B (since they are related and aggregated amount is greater than the reporting threshold 100k), or do I also need to report C on 3520. Thanks!