The word "gat act" is spelled using the IPA phonetic transcription as /ɡæt ækt/. The first syllable, "gat," is pronounced with a hard "g" sound, followed by a short "a" sound and a "t". The second syllable, "act," is pronounced with a short "a" sound followed by a "k" sound and a "t". This spelling accurately reflects the pronunciation of each individual sound in the word "gat act".