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In 2 0 2 4 , an uncle who wants to help his nephew attend medical school. He sends the nephew $ 3 5 ,

In 2024, an uncle who wants to help his nephew attend medical school. He sends the nephew $35,000. The nephew pays the school $18,000 for a year's tuition and uses $17,000 for books, supplies and other expenses. When the uncle completes his 2024 income tax return, including Form 709, he includes a reportable gift for what amount?

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