Under X's will, A receives a specific bequest of X's boat. B is designated as the residuary legatee. A neither wanted the leaky old boat nor any tax liability from disposing of it. 

What should A do?

F, a widower, had an adult son in law school. In 2014, F paid $42,000 directly to the university for the son's annual tuition. In the same year, F gave his son $16,000 for living expenses while in school. 

What is the amount of F's taxable gifts for the year?