When Tanner turned $70,$ he made the following gifts; $$10,000$ to his high school, $$18,500$ to his great grandson, and $$33,700$ to his daughter. If the annual gift exclusion for this year was $$16,00,$ what is Tanner's total taxable gifts?

John's estate was valued at $$22,000,000$ the day he died. The current lifetime estate exemption is $$13,000,000.$ John made $$1,000,000$ in excess gifts during his lifetime. How much of the estate will be subject to tax?

Bob gave away $$5,000,000$ over $20$ years to his daughter. He did this by making annual $$250,000$ gifts to her for $20$ years. The annual gift tax exclusion is $$17,000.$ How much of his gifts are non taxable?