Determine which of the following annual gifts are subject to gift taxes and to what extent they need to be included in an estate.
a. Grandfather have a grandchild​ $24,000 for the purchase of a new car.
b. Father gave​ $35,000 to a son to start a small business.
c. Parents paid​ $35,000 to Wellesley College for their​ daughter's tuition.
d. Sister paid​ $47,000 of her​ brother's qualified medical expenses to Duke Medical Center.
e. Widow gave​ $105,000 to charity.
f. Mother gave a daughter a life insurance policy with a face value of​ $50,000 and a cash value of​ $10,000 two years prior to the​ mother's death.