That image leaves out the fact that there is no federal gift tax on any gifts to a US citizen spouse, no matter how high the amount or value. US federal income tax payers can give their US citizen spouses gifts of $100 million or $100 billion without anyone being liable for federal gift tax.

But if a US federal income tax payer wants to give a gift to a spouse who is not a US citizen, federal gift tax will be owed on any amount over a certain limit - which for 2022 is $164,000. States that have income tax will have their own additional rules.

The regular federal gift tax exclusion - which for 2022 is $16,000 per person - applies to all gifts to other persons across the board, regardless of the recipients' citizenship.

https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-taxes-for-nonresidents-not-citizens-of-the-united-states