ASAP Please and Thank You!!!

Sherri (age 49) is feeling generous this year. She wants to make the following gifts to family members. Unfortunately, you need to inform them that some of these gifts will be subject to GSTT in 2022 and that they will need to file a gift tax return to allocate the GSTT. What is the total amount subject to GSTT?

Pay to the school 6 year old neighbor child's private school tuition $20,000

Gift to 8 year old neighbor $30,000

Set up a trust for 3 grandchildren and deposit $281,899. This trust does not have Crummey powers.

Put $16,000 in 2503(c) for granddaughter.