During 2020, Juliet was feeling very generous as evidenced by the following events: On January 16, 2020, Juliet gave her son a house that Juliet held for investment and that had a fair market value of $394,271 at the date of the gift. Prior to making the gift, Juliet had a $413,793 adjusted basis in the house. After moving into the house and using it as his personal residence, Juliets son sold the house on October 21, 2020, for $384,852. On February 3, 2020, Juliet gave her husband stock that had a fair market value of $63,900 at the date of the gift. Prior to making the gift, Juliet had a $64,300 adjusted basis in the stock. On November 13, 2020, Juliets husband sold the stock for $62,800. On February 20, 2020, Juliet gave her neighbor used lawn furniture that had a fair market value of $160 on the date of the gift. Prior to making the gift, Juliet had a $799 adjusted basis in the furniture. On July 19, 2020, Juliets neighbor sold the furniture for $180. Juliets lifelong friend had always admired an antique bracelet that Juliet owned. On February 27, 2020, Juliet saw her friend and offered to trade the bracelet, which had a $32,100 fair market value and $2,800 adjusted basis, for her friends antique coin, which had a $280 fair market value. Her friend gratefully and humbly accepted the offer. Immediately after the trade, Juliet gave the coin to her nephew as a gift. Her nephew sold the coin on June 3, 2020, for $290. On March 2, 2020, Juliet re-wrote her will to leave some rental real estate to her sister. The real estate was worth $421,000 on March 2, 2020. Juliet passed away on May 17, 2020, when the real estate was worth $432,000, and Juliet had an adjusted basis in the real estate of $269,000 at her death. The executor of her estate distributed the real estate to her sister on September 13, 2020, when the real estate was worth $427,000. On November 17, 2020, the real estate was worth $435,000. Juliets sister sold the rental real estate on November 29, 2020, for $433,000 and paid $9,000 in real estate commissions to a real estate agent. The executor of Juliets estate made a tax election to use an alternative valuation date.

Required: Explain what amount of gain or loss, if any, Juliets son, husband, neighbor, nephew, and sister will realize and recognize from their respective sales during 2020.