During 2019, Dale Davison made the following gifts:

a. $30,000 to the political action group to re-elect Sam Nunn for the U.S. Senate.

b. $25,000 to Scientific Atlanta Corporation (because he believed in their research objectives). Dale was not a shareholder in Scientific Atlanta Corp.

c. $22,000 to Mount Paran Church of God.

d. $100,000 was put in a joint tenants account. The joint tenants were Dale and his brother Sam.

e. $45,000 was paid to Vassar University in tuition for his daughter Sara.

f. $100,000 was placed in trust for his son, Ralph, for life, then the remainder will go to the Southern Methodist Foundation. Ralph’s life estate is valued at $40,000.

g. A gift of real estate (basis of $60,000 and fair market value of $310,000 to his sister, Karen).

h. A gift ofa life insurance policy on Dale's life to Sara (the beneficiary). The policy was worth $8,000 but had a face value of $50,000.

What are Dale's taxable gifts for the year?