31.1 Phoebe made the following transfers during 2009-10:

£

12 April 2009 Gift to grandson 50 17 May 2009 Gift to her nephew on his marriage 3,000 3 August 2009 Gift to her husband 25,000 31 October 2009 Gift to a relevant property trust 10,000 1 January 2010 Gift to the Labour Party 5,000 None of the gifts are regarded as normal expenditure out of income. Phoebe made no transfers at all during 2008-09. Calculate the value of each of her 2009-10 transfers after deduction of all the available exemptions.