Determine which of the following 2014 annual gifts are subject to gift taxes and to what extent

Question:

Determine which of the following 2014 annual 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 a daughter a life insurance policy with a of $50,000 and a cash value of $10,000 2 years prior to the mother's death. Face Value
Face value is a financial term used to describe the nominal or dollar value of a security, as stated by its issuer. For stocks, the face value is the original cost of the stock, as listed on the certificate. For bonds, it is the amount paid to the...