Determine which of the following gifts are subject to gift taxes and to what extent they need to be included in an estate. 

a. Grandparents gave a grandchild $24,000 for the purchase of a new car. 

b. Father gave $35,000 to a son to start a small business. 

c. Parents paid $35,000 to Wellesley College for their daughter’s tuition. 

d. Sister paid $47,000 of her brother’s qualified medical expenses to Duke Medical Center. 

e. Widow gave $105,000 to charity. 

f. Mother gave her daughter a life insurance policy with a face value of $50,000 and a cash value of $10,000 2 years prior to the mother’s death.