Don't have gifted doubt. If you have a 5 year-old in first grade, who is doing any kind of 4th grade math, I'd say your kid is darn well highly gifted.
My (supposedly) HG DD5 in kindergarten still counts on her fingers to get 10+3.
HG/PG DS7 is struggling with 4th grade math now. But he'd slit his throat, I think, if they made him go back to 1st grade math. Better to struggle a little and learn something new than to have to sit through something you already know again and again.
Might you show the teacher a copy of the IQ report and discuss the processing section, and the fact that she IS only 5? Also, maybe they need to tell your DD to find two or three different ways to get from point A to point B if that's what they want. As you said, a 5 year-old might not take that initiative on her own. And temperment plays a role there too.
Good luck!
