Casper and Cecile are divorced this year. As part of the divorce settlement, Casper transferred stock to Cecile. Casper purchased the stock for $110,000, and it had a market value of $176,000 on the date of the transfer. Cecile sold the stock for $154,000 a month after receiving it. In addition Casper is required to pay Cecile $5, 500 a month in alimony. He made five payments to her during the year. What are the tax consequences for Casper and Cecile regarding these transactions? If an amount is zero, enter "$0". Casper recognizes on the transfer of the stock. He receives for the $27, 500 alimony paid. Cecile has from the $27, 500 alimony received. When she sells the stock Cecile reports a of $ ___________