Brent received $500$ shares of Denver Corporation stock from his uncle as a gift on July $20,2022,$ when the stock had a $$140,000$ fair marke $$140,000,$ because his uncle made another gift to Brent for $$25,000$ in January and used the annual exclusion. The uncle paid a gift tax of $ transactions involving capital assets occur during the year.

Read the requirement.

$\backslash$table$[[,\backslash$table$[[$AGI prior to$],[$sale of stock$]],+,\backslash$table$[[$Gain $($loss$)$ on$],[$sale of stock$]],=,$AGI$],[$a$.$ He sells the stock on October $12,2023,$ for $$143,500.,,+,,=,],[$b$.$ He sells the stock on October $12,2023,$ for $$107,000.,,+,,=,],[$c$.$ He sells the stock on December $16,2023,$ for $$137,000.,,+,,=,]]$