Exercise $29-21($Algorithmic$)($LO$.4)$

During the year, Rajeev makes the following transfers.

$$9,500$ to his mayor's reelection campaign.

$$27,750$ to his aunt, Ava, to reimburse her for what she paid the hospital for her gallbladder operation.

$$13,475$ paid directly to the surgeon who performed Ava's gallbladder operation.

$$6,710$ to purchase a used pickup car for his son to use at college.

Determine the amount of transfers that are subject to the Federal gift tax. $($Include the total amount and disregard the annual exclusion.$)$

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