Brogan received $1,200$ shares of Boston Corporation stock from his uncle as a gift on July $20,2022,$ when the stock had a $$336,000$ fair market value $($FMV$).$ His uncle paid $$240,000$ for the stock on April $12,2006.$ The taxable gift was $$336,000,$ because his uncle made another gift to Brogan for $$22,000$ in January and used the annual exclusion. The uncle paid a gift tax of $$50,400.$ Without considering the transactions below, Brogan's AGI is $$80,000$ in $2023.$ No other transactions involving capital assets occur during the year.

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$\backslash$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 $$343,000.,,+[,=,],[$b$.$ He sells the stock on October $12,2023,$ for $$252,400.,,+,=,],[$c$.$ He sells the stock on December $16,2023,$ for $$335,000.,,+,=,]]$