Education

If our UK mom and dad gifted my wife and I more than $100,000 US (e.g. $130,000), can this be considered tax free as if $65K came form one of them and the other half from the other?

 

Similarly, the $130 went to both of us, so can half go to each of us?

 

Just wanting to know if we will owe tax on the $30 over.

 

Thanks