In 2017, I sent about 60+ gift transactions of about $50-$500 to a friend in Australia to help pay for her bills using Paypal. The total for the year was about $14,800, so I know I need to fill out the gift tax for each of those transactions.
However, in the middle of the year, I opened a new bank account and closed my old account. I don't have the records from my old bank account, but I have the records on Paypal. The dates have a 1-3 day difference because of processing time.
So should I retrieve the old records from my previous bank, or can I just use Paypal dates for the transactions I don't have?