During 2021, Drew was feeling very generous as evidenced by the following events:

On January 10, 2021, Drew gave his son a house that Drew held for investment and that had a fair market value of $250,840 at the date of the gift. Prior to making the gift, Drew had a $268,670 adjusted basis in the house. After moving into the house and using it as his personal residence, Drews son sold the house on September 8, 2021, for $243,950.

On February 9, 2021, Drew gave his wife stock that had a fair market value of $31,860 at the date of the gift. Prior to making the gift, Drew had a $33,360 adjusted basis in the stock. On October 2, 2021, Drews wife sold the stock for $29,760.

On February 20, 2021, Drew gave his neighbor a used bike that had a fair market value of $280 on the date of the gift. Prior to making the gift, Drew had a $540 adjusted basis in the bike. On June 5, 2021, Drews neighbor sold the bike for $310.

On January 29, 2021, Drew re-wrote his will to leave some rental real estate to his brother. The real estate was worth $547,000 on January 29, 2021. Drew passed away on April 7, 2021, when the real estate was worth $542,000, and Drew had an adjusted basis in the real estate of $354,000 at his death. The executor of his estate distributed the real estate to his brother on July 9, 2021, when the real estate was worth $549,000. On October 7, 2021, the real estate was worth $553,000. Drews brother sold the real estate on October 10, 2021, for $551,000. The executor of Drews estate made a tax election to use an alternative valuation date.

Required: Explain what amount of gain or loss, if any, Drews son, wife, neighbor, and brother will realize and recognize from their respective sales during 2021.