During 2020, Sally acquired some stock. She purchased: (1) 300 shares of Gamma Corp. stock for $6,291 on June 27, 2020; (2) 1,200 shares of Beta Corp. stock for $298,346 on March 9, 2020; (3) 180 shares of Sigma Corp. stock for $1,674 on January 3, 2020; (4) 340 shares of Sigma Corp. stock for $3,094 on July 9, 2020; and (5) 260 shares of Sigma Corp. stock for $2,470 on November 3, 2020. Sally paid a broker $140 to execute her purchase of the Gamma stock and an attorney $1,300 to draft contracts for the purchase of the Beta stock. After her acquisition of the Beta stock, Sally was the sole shareholder of Beta Corp. During 2022, Sally decided to alter her investments. Accordingly, she: (1) sold all of her Gamma stock to Beta Corp. for $6,512 in cash on April 17, 2022; (2) transferred all of her Beta stock to her father in exchange for his land on August 4, 2022; and (3) sold 610 shares of the Sigma stocknone of which Sally could specifically identifyto her father for $5,521 in cash on September 9, 2022. On August 4, 2022, the Beta stock had a $284,189 fair market value and the land had a $283,630 fair market value. Sallys father had a $195,274 adjusted basis in the land on the date of the exchange. On September 30, 2022, Sallys father sold all his Sigma stock to an unrelated purchaser for $5,736 in cash and paid a broker $62 to execute the sale. On October 4, 2022, Sally sold the land, which she received in the exchange with her father, for $291,670 in cash to an unrelated purchaser.

Required: Explain what amounts, if any, Sally and her father must include in their respective gross incomes for 2022 from the sales and exchanges described above.

Please make sure to include what happens with the broker and the attorney.