During the current year, 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$.$ Anne$$s Church $40,000$

Cash to the Republican Party $30,000$

Cash paid to college for his nephew's

tuition $48,000$

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 $$17,000.$

What is the total amount of taxable gifts that Wilma must report? Show work for partial credit.