During the year, Fred makes the following transfers:

• $1,000 to his mayor’s reelection campaign.
• $21,000 to his aunt, Ava, to reimburse her for what she paid the hospital for her gallbladder operation. (Ava is not Fred’s dependent.)
• $18,000 paid directly to the surgeon who performed Ava’s gallbladder operation.
• $22,000 to purchase a used pickup truck for his son to use while attending college.

Which of these transfers are subject to the Federal gift tax? (Include the total amount and disregard the annual exclusion.)