1. A guardian of the estate, with prior approval of the court by order, may, from the estate of the protected minor which is not necessary for the proper care, maintenance, education and support of the protected minor, make reasonable gifts directly, or into a trust, on behalf of the protected minor.
2. Any petition filed by a guardian pursuant to this section must state whether:
(a) The purpose of the guardian in seeking approval to make the gift is to dispose of assets to make the protected minor eligible for Medicaid; and
(b) Making the gift will cause the protected minor to become eligible for Medicaid.