During 2019, Fred and Wilma, who file married jointly, made the following transfers as a couple:

Fair Market Value

Cash to his sister $50,000

Cash to St. Annes Church 40,000

Cash to the Republican Party 30,000

Cash to his nephew to be used for

his college tuition and room/board 48,000

Payment made directly to local hospital

for the medical expenses of her friend 55,000

Real estate:

Life estate to her brother 80,000

Remainder to her niece 60,000

The couple makes the gift splitting election. None of the individuals gifted are dependents of the couple. Assume the annual gift tax exclusion is $15,000. What is the total amount of taxable gifts that Wilma must report?