Elizabeth made taxable gifts of $6,500,000 in 2020 and $8,450,000 in 2022. She paid no gift tax on the 2020 transfer. On what amount is the Federal gift tax computed for the 2022 gift? During the year, Rajeev makes the following transfers. $3,375 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. $12,745 paid directly to the surgeon who performed Ava's gallbladder operation. $12,790 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.)