Married couple Sophia and Matt made the following gifts in 2019 and will not elect to use gift splitting:

Sophia gifted to her daughter Alice from a previous marriage $15,000

Matt gifted to his son, John from a previous marriage $40,000

Sophia and Matt gifted their daughter Jenny from their current marriage $150,000 to purchase a house

Sophia gifted her mother $75,000 when she paid her medical bill

Sophia and Matt gifted their daughter Jenny $25,000 when they paid her tuition to the Law School she is attending

Sophia and Matt gifted their daughter Jenny $60,000 to purchase furniture for her new home

Calculate the 2019 gift tax for Matt