During $2023$ Drew makes the following asset transfers:

$$25,000$ to the mayor's reelection campaign

$$20,000$ to Gus to reimburse his costs of ACL surgery

$$55,000$ to a local hospital to pay for Godfrey's medical treatment

Transfer of a building worth $$350,000$ to an irrevocable trust. Based on the terms of the trust's document this will be considered a contribution of a present interest.

Further you can assume that the trust generated taxable income before any distributions of $$60,000$ of which $$20,000$ was distributed to its beneficiary George $($unrelated to Drew$),$ and that Drew had $$2,000,000$ of his lifetime transfer exemption remaining. Assume that the Trust faces and income tax rate of $40\%,$ Drew of $30\%$ and George of $25\%.$

You can assume all gifts qualify for the annual exclusion.

A$)$ What are Drew's taxable current gifts for $2023$ before considering the lifetime exception?

B$)$ What is the total tax liability for Drew, the Trust, and George from the Trust's Taxable Income and distributions? The answer is the sum of the individual liabilities for all three parties.