Reference no: EM132650815

Problem - During the year, Rajeev 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.

$18,000 paid directly to the surgeon who performed Ava's gallbladder operation.

$22,000 to purchase a used car for his son to use at college.

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