Sherri $($age $49)$ is feeling generous this year.$$ She wants to make the following gifts to family members.$$ Unfortunately, you need to inform her that some of these gifts will be subject to GSTT in $2024$ and that she will need to file a gift tax return to allocate the GSTT$.$ What is the total amount subject to GSTT$?$

Pay to the school $6$ year old neighbor child's private school tuition $$20,000$

Gift to $8$ year old neighbor $$30,000$

Set up a trust for $3$ grandchildren and deposit $$212,284.$ This trust does not have Crummey powers.$$

Put $$18,000$ in $2503($c$)$ for granddaughter.

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