And I'm gonna have to sell you the car for $1 to avoid that pesky gift tax.

你还得花1美元买走这辆车免得我还要掏烦人的赠与税。

So it does not violate the statute, and since the value of the train is less than $10,000, there's no additional gift tax.

所以这并未违反法规，由于火车的价值低于一万元，所以没有额外赠与税。