During the year, Rajeev makes the following transfers.

$$6,375$ to his mayor's reelection campaign.

$$27,750$ to his aunt, Ava, to reimburse her for what she paid the hospital for her gallbladder operation.

$$14,935$ paid directly to the surgeon who performed Ava's gallbladder operation.

$$8,040$ 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.$)$