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During the year, Mitchell, a single taxpayer, gave the following gifts $5,000 cash to is nephew $13,000 tuition paid for his 24 year old daughter,

During the year, Mitchell, a single taxpayer, gave the following gifts

 $5,000 cash to is nephew

 $13,000 tuition paid for his 24 year old daughter, paid directly to the State University

 $10,000 cash to its brother

 30 shares of stock to les niece valued at $400 a share


In fling his annual gift tax return, what is the amount of his taxable gifts

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