Paula makes the following gifts in the current year: $ 20,000 to the United Way; $ 15,000 to her brother Skip, who is a compulsive gambler; $ 45,000 to her husband Larry, to fund a new boat; and $ 32,000 to a UTMA account for her son Philip. To what extent will these be taxable gifts? That is, to what extent do they exceed the annual exclusion and begin to offset the unified credit?