Sharon (age 49) is feeling generous this year. She wants to make the following gifts for family members. Unfortunately, you need to inform them that some of the gifts below will be subject to GSTT in 2023 and that they will need to file a gift tax return to allocate the GSTT. What is the total amount subject to GSTT?

1) Pay to the school a 7-year-old neighbor child's private school tuition $15,000

2) Gift to 9-year-old neighbor $25,000

3) Set up a trust for 3 grandchildren and deposit $320,124. This trust does not have Crummey powers

4) Put $16,000 in 2503(c) for the granddaughter