Can you Please explain me this Problem? Thanks!

Part A: In 2019, Charlotte Ramp gives shares to her spouse Michael Ramp. The shares have an original cost of $23,000 and, at the time of the gift, they have a fair market value of $35,000. During 2020, the shares pay eligible dividends of $1,800. Prior to the end of 2020, Michael sells the shares for $42,000. What are the tax consequences to Charlotte and Michael in each of the years 2019 and 2020? If there are no tax consequences for either individual in a given year, you should clearly state this fact in your answer. Part B: In 2019, Charlotte also gives shares to her 12-year-old daughter Vanessa. The shares have a cost of $23,000 and, at the time of the gift, they have a fair market value of $35,000. During 2020, the shares pay eligible dividends of $1,800. Prior to the end of 2020, Vanessa sells the shares for $42,000. What are the tax consequences to Charlotte and Vanessa in each of the years 2019 and 2020? If there are no tax consequences for either individual in a given year, you should clearly state this fact in your