Attached is a list of taxpayer situations relating to capital asset dispositions. REQUIRED: For each of the situations given, determine the following, (1) The taxpayer's realized gain or loss, if any. Whether the gain or loss is short term or long term. LIST OF TAXPAYER SITUATIONS INVOLVING DISPOSITIONS OF CAPITAL ASSETS (a) Andy receives some stock from his grandfather Stephan for Christmas. Stephan paid $4,300 for the stock 3 years earlier. The stock has a fair market value of $7,000 on December 24. Andy sells it on December 28 for $7,100 and pays a commission of $500 on the sale. (b) Joan owns 600 shares of Archibald Common Stock that she purchased in 2017 for $7,920. On July 1, 2021, Archibald declares and distributes a 10% stock dividend. Joan sells the 660 shares of Archibald stock on November 14, 2021, for $13,400 and pays a $700 commission on the sale. (c) On April 1, 2021, Leroy sells to his son for $3,000 shares of stock for which he had paid $8,000 two years earlier. His son sells the shares for $11,000 on June 14, 2021. (d) Lee owns 800 shares of Baltic, Inc., stock that she purchased for $20,000 on October 11, 2020. On July 5, 2021, Lee sells 400 shares of Baltic stock for $7,000. On July 27, 2021, she purchases an additional 600 shares of Baltic stock for $6,000. On December 3, 2021, she sells the remaining 1,000 shares of Baltic stock for $12,000