a. 6/29/21: John and Janet purchased $30,000 of MNO Company common stock (NYSE) and immediately had it recorded in their joint names as "e;John and Janet as joint tenants, with right of survivorship." Johnfurnished $10,000 from his separate funds and Janet furnished $20,000 from her separate funds. b. 7/10/21: Transferred 200 shares of XYZ. Company common stock (NYSE) to son James. Fair market value was $30,000. It was purchased 5/1/75 for $9,000. it was previously registered in John's name only C. 8/1/21: Purchased 1,000 shares of ABC Company common stock (NYSE) for $52,000 and immediately had it titled in the names of "Joseph and Barbara Smith, as joint tenants with right of survivorship" (son and daughter-in-law). d. 9/14/21: Deposited $15,000 as a birthday gift in savings account of nephew Richard Osco, account titled in Richard's mother's name as custodian under his state's Uniform gifts to Minor Act. Janet B. Smith a. 4/30/21: Gave a Flymore sailplane to her husband, who is an enthusiast of this sport, for their wedding anniversary. Purchase cost was $37,000. She used her own funds from a separate checking account. b. 6/29/21: See Johns Item A. c. c. 7/15/21: Gave check for $20,000 made payable to "William and Barbara Zuck" (son-in-law and daughter). d. 2/10/21: Janet transferred, in trust; $500,000 of Georgia Power Bonds to her younger sister, Bertha Jones. These bonds pay interest quarterly, and Janet reserved the income for her life. Janet was age 60 at the time of the gift. Assume the remainder interest is .25509.

PLEASE COMPLETE FORM 709 PAGE 1-3 FOR BOTH JOHN AND JANET