Jake won the lottery a few years back and has been giving out gifts to his closest three friends for the past $2$ years. He kept track of how much he has given to each and now needs to figure out how much is taxable. Assuming that the annual gift exclusion is $$17,00$ per year, what are his total taxable gifts? Jake gifted the following:

$To$ Matt $-$

$2021$: $$43,000$

$2022$: $$12,400$

To Matt $-$

To Sam $-$

$2021$: $$14,000$

$2022$: $$23,500$

To Jay $-$

$2021$: $$17,500$

$2022$: $$42,000$