Indicate whether each of the following transfers by Connie constitute a transfer that will increase her taxable gifts for the year of transfer. If the answer is yes, enter the amount of the increase, otherwise just enter no. Assume unless stated otherwise that Connie is not married, and in each case, it is the only transfer to that person during the year.

1. Connie gives $16,000 to her sister to buy a new car.

2. Connie owns a piece of land worth $100,000. She has the land retitled to be joint tenancy with right of survivorship with her nephew Oscar.

3. Connie pays $30,000 to the local hospital for medical bills for Connie’s best friend Ben who is not related to Connie and for whom Connie claims no tax benefits. Connie also gives him $17,000 to buy a wheel chair.

4. Connie pays $20,000 directly to the registrar of Big Sky University for the tuition of Connie’s niece Dierdre.

5. Connie also pays $6,000 directly to the University for Dierdre's room and board. Assume that earlier that year Connie had given Dierdre a new car as a high school graduation present. The car cost $18,000. Answer only as to the room and board payment.