During the year, Rajeev makes the following transfers.

• $10,000 to his mayor's reelection campaign.
• $26,125 to his aunt, Ava, to reimburse her for what she paid the hospital for her gallbladder operation.
• $18,220 paid directly to the surgeon who performed Ava's gallbladder operation.
• $9,560 to purchase a used pickup car for his son to use at college.

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