Beg to differ, in the case of gift donee (person receiving) takes donor's basis,
https://www.law.cornell.edu/uscode/text/26/1015. The only time there is a basis "step up" to current value is assets passed by an estate, because in theory the gain was subject to estate tax (or exclusion).
See the other thread about 911 values for other strategies-keep good records etc, many costs defray some of the gain.
Go ahead and make the minor deposits, if you want to not only owe the tax and penalty but also face criminal prosecution for "structuring".
Barter is taxable, but it is way difficult to enforce.