father in law, who is 94, is moving in with his daughter and son in law. He is paying $225 to add another level on their house for him to live there.

Father in law already paid out to the contractors approx. 90k

questions:

a. how does the father in law handle this on taxes…is it a gift to his daughter of 14k plus the form you use to show a high gift that goes towards your estate at death?

thank you,
Douglas