10. C, in 2024 made the following gifts: $25,000 was directly paid to a university to pay tuition costs for his niece. An undeveloped tract of land was given to his sister that had an adjusted basis to C of $4,000 and a fair market value of $28,000. Various shares of stock were given to his wife that had an adjusted basis to C of $18,000 and a fair market value of $41,000. C's wife did not consent to gift-splitting. What is the total amount of C's taxable gifts after exclusions and deductions?