Dependents DON'T 必須是 PR!!!

You are wrong about the status of dependent.

Read the publications more carefully. Even it is only a
small amount of money, though I don't agree it is, but it
is YOURS, right?

Please carefully analyze the case you mentioned about
this matter, maybe it is about some other issue.

If you want to sent your own money to IRS as free gifts,
that's OK. However, please please don't mislead the
others. Thanks.