In which, if any, of the following independent situations has Jean made a gift for federal gift tax

purposes?

Jean sends $$5,000$ to her nephew to cover his room and board. The nephew does not qualify as Jean's dependent.

Jean gives her $19-$year old son $$20,000$ to be used by him for his college expenses.

Jean buys her dependent grandfather a new wheelchair for his birthday.

Jean contributes $$10,000$ to her Congressman's reelection campaign