During the year, Fred makes the following transfers:

• $6,000 to his mayors reelection campaign.
• $22,875 to his aunt, Ava, to reimburse her for what she paid the hospital for her gallbladder operation. (Ava is not Freds dependent.)
• $19,680 paid directly to the surgeon who performed Avas gallbladder operation.
• $17,540 to purchase a used pickup truck for his son to use while attending college

Determine the amount of transfers that are subject to the Federal gift tax. (Include the total amount and disregard the annual exclusion.)