Identify the transfers subject to Federal gift tax.

1. Direct payment of medical expenses of $42,000 for a niece who is not a dependent.

1. Frank conveys title to his home to himself and his daughter Susan as joint tenants. Under state law, Frank cannot regain title to Susans interest without her consent. The value of the home is $475,000.

1. Direct payment to a college for nephews tuition expenses or $9,500 and $5,500 for room and board.