In the current year, Tru Patriot and his wife are so excited that their daughter is coming back to Patriotx Country that he gives her $25,000 cash to assist with her relocation expenses from NY Jets Country to Boston and pays the moving companys bill of $5,000. Tru Patriot claims he does not have to file a gift tax return.

1. Is Tru Patriot correct?

2. If not what does he have to do to keep from using his lifetime exclusion?