Clifton Nelson made several gifts during the current year including: $$42,000$ to his daughter Heather, $$20,000$ to Associated Givers Fund, $$76,000$ to his son Bo$,$ $$60,000$ to his wife Dandi, and land to his grandson that has a FMV of $$80,000.$

What are Clifton$$s taxable gifts assuming that he elects gift$-$splitting with his wife Dandi?