Determine which of the following 2014 annual gifts are subject to gift taxes and to what extent they need to be included in an estate. (a) Grandparents gave 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 Collge for their daughters 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 2 years prior to the mother's death.