Nancy$,$ a married$$ taxpayer, makes the following gifts during the current year $(2023)$: $ $25$ comma $000$ to her$$ church, $ $80$ comma $000$ to her$$ daughter, and $ $24$ comma $000$ to her husband.

Requirement

What is the amount of Nancy's taxable gifts for the current year$($assuming she does not elect to split the gifts with her$$ spouse$)?($To arrive at taxable$$ gifts, a $ $17$ comma $000$ annual exclusion is allowed per donee for $2023.$ Complete all input fields. Enter a$"0"$ for any zero$$ amounts.$)$