Bobby is married to Catherine and they have two children, Ben and Cindy. Both Bobby and Catherine are U$.$S$.$ citizens and live in a common law state. Prior to $2008$ they had made no taxable gifts. Catherine and Bobby agreed to participate in gift splitting.

In $2008,$ Bobby made the following transfers of his separate property:

$$4,000$ to a political organization

$$150,000$ in property to his ex$-$wife pursuant to a divorce decree

$$250,000$ to create an irrevocable Crummey trust for Cindy

$$1,000,000$ outright to Catherine

$$36,000$ to a hospital, to help his friend, Ted, with medical expenses

$$150,000$ outright to the American Red Cross

In $2023,$ Bobby made the following gifts of his separate property:

$$20,000,000$ to a charitable remainder trust; the income interest is valued at $$12,000,000$ and the remainder interest is valued at $$8,000,000$; the trust is irrevocable, the income interest goes to Ben and Cindy $($not considered a present interest$)$

$$225,000$ to his sister, Crystal $($$$100,000$ of it to pay for his nephew Eric$$s medical bills$)$

$$55,000$ to a $529$ plan for a nephew, Chad

$$20,000$ to Texas Tech University to pay the tuition for his niece, Casey

$$1,500,000$ to his widowed mother, Donna

$$10,000,000$ to a revocable trust for a new grandchild, Ashley

Calculate Bobby$$s taxable gifts for $2008$ and $2023(5$ points each$).$

Calculate Bobby$$s total taxable gifts $(4$ points$).$

Calculate Bobby$$s gift tax liability for $2008$ and $2023(5$ points each$).$