Indicate whether each of the following transfers by Connie constitute a taxable gift, and if so give the amount of the gift. Explain your answer. Assume unless stated otherwise that Connie is not married, and in each case, it is the only transfer to that person during the year.

a) $16,000 transferred to Connies sister.

b) $25,000 is given to Connies alma mater Mont State University

c) $30,000 is paid to the local hospital for medical bills for Connies best friend Ben.

d) $20,000 is paid directly to the registrar of Big Sky University for the tuition of Connies niece Dierdre.