What are the gift tax consequences in the following circumstances?

a. Alice pays the law school tuition for her 24-year-old child, Cara.

Alice also sends Cara $1,500 per month for living expenses. She

also pays for a laptop computer, books, and school supplies.

b. Same as 3.a., only Cara is Alice's niece, not her child.

c. Alice pays the medical bills of:

(1) Cara, her 24-year-old child;

(2) her niece who is 24;

(3) her 63-year-old mother;

(4) her best friend.

d. Alice pays the rent, utilities, and food bills of the following

individuals who do not live with her:

(1) her 24-year-old child;

(2) her mother;

(3) her best friend.