During the year, Rajeev makes the following transfers.

• $2,000 to his mayor's reelection campaign.
• $21,250 to his aunt, Ava, to reimburse her for what she paid the hospital for her gallbladder operation.
• $13,840 paid directly to the surgeon who performed Ava's gallbladder operation.
• $14,880 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.)