Carl made the following transfers during 2012.
• Transferred $900,000 in cash and securities to a revocable trust, life estate to himself and remainder interest to his three adult children by a former wife.
• In consideration of their upcoming marriage, gave Lindsey (age 21) a $90,000 convertible.
• Purchased a $100,000 certificate of deposit listing title as “Carl, payable on proof of death to Lindsey.”
• Purchased for $80,000 a paid up insurance policy on his life (maturity value of $500,000). Carl designated Lindsey as the beneficiary.
• Paid a college $13,400 for his niece’s tuition and $6,000 for her room and board. The niece is not Carl’s dependent.
• Gave his aunt $22,000 for her gallbladder operation. The aunt is not Carl’s dependent.
What are Carl’s taxable gifts for 2012?