Casper and Cecile divorced in 2018. As part of the divorce settlement, Casper transferred stock to Cecile. Casper purchased the stock for $152,500, and it had a market value of $244,000 on the date of the transfer. Cecile sold the stock for $213,500 a month after receiving it. In addition Casper is required to pay Cecile $7,625 a month in alimony. He made five payments to her during the year. By how much will each of the above transfers and transactions impact Casper's AGI? Cecile's AGI