@dr1ver
Thank you for your suggestions. It is not available yet, but we will discuss that.

@scatterbug
Yes, you can do so. Just use trade groups. When you would use separate trade groups and assign those to each "type" 1. or 2. and set e.g. on gains page (on tax report as well) for one trade group the cost base to zero (slider in the middle) via the filter settings. Then you have both options here separate by trade groups and using gift as transaction type.
See FAQ: How to create trade groups (https://cointracking.freshdesk.com/a/solutions/articles/29000027248?lang=en)