You have a tentative tax base of $[taxbase].  Assume the fol…

You have a tentative tax base of $[taxbase].  Assume the following estate tax rates for the current year.     Estates in this range You pay PLUS excess above lower end of range $0 – $10,000 0 18% $10,000 to $20,000 $1,800 20% $20,000 to $40,000 $3,800 22% $40,000 to $60,000 $8,200 24% $60,000 to $80,000 $13,000 26% $80,000 to $100,000 $18,200 28% $100,000 to $150,000 $23,800 30% $150,000 to $250,000 $38,800 32% $250,000 to $500,000 $70,800 34% $500,000 to $750,000 $155,800 37% $750,000 to $1,000,000 $248,300 39% Over $1,000,000 $345,800 40%

John made the following transfers to the following people in…

John made the following transfers to the following people in the current year.  If he did not split gifts what is the amount of his taxable gifts for the year?  Assume that the 2025 annual exclusion amount.   Donee                      Gift Value Son                           Boat [boat] Daughter                  Car  25,000 Grandson                 Check for $25,000 written directly to ASU his college