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Diane , a married taxpayer, makes the following gifts during the current year ( 2 0 2 3 ) : $ 2 8 comma 0

Diane, a married taxpayer, makes the following gifts during the current year (2023): $ 28 comma 000 to her church, $ 68 comma 000 to her daughter, and $ 20 comma 000 to her husband.
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What is the amount of Diane's taxable gifts for the current year(assuming she does not elect to split the gifts with her spouse)?(To arrive at taxable gifts, a $ 17 comma 000 annual exclusion is allowed per donee for 2023. Complete all input fields. Enter a"0" for any zero amounts.)

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