Vincent makes the following gifts during 2022:

-$15,000 cash gift to wife

-gift of automobile valued at $35,000 to his adult son

-gift of gold clubs valued at $5,000 to a friend

-$10,0000 contribution to church

Although he is married, none of the gifts are considered joint gifts with his wife. What are the total taxable gifts subject to the unified transfer tax? (Fill in blanks below to answer)

Gift Value Adjustment Taxable Gift

Cash to wife _______ Spousal gifts excluded ___________

Auto to son ________ Less $16,000 exclusion ____________

Clubs to friend ________ Less $16,000 exclusion ___________

Church donation ________ Charity gifts excluded ___________

Taxable gifts ________ _______________ $___________