Determine the items exempt from gift tax that were paid by Yancey:

College expenses for his son paid directly to the institution tuition = $20,000 room and board = $10,000 transfer to throw them all out political party = $3,000 college expenses for his daughter paid directly to her tuition = $35,000 room and board = $10,000 medical expenses for his son = $20,000 medical expenses for his son’s friend Sergio = $5,000 determine the annual exclusion in each of the following unrelated scenarios: