If A is American. A invested in Bitcoin when it was $100 per btc.

B is Hong Kong-er.

They are friends and they trust each other.

So, if A send 1 or 100 bitcoin to B now, need A pay tax for this "capital gain for btc from $100 to $1000"?

If the answer is NO, then A could send bitcoin to A as gift and A makes bank transfer to A as gift too, which is also tax-free.

So is it a legal way to save money on bitcoin's capital gain tax? Thanks.