Hans is a $100\%$ owner of Enterprise Manufacturing Corporation, a calendar year S$-$Corporation. Hans request a meeting with you as his CPA and tax advisor to discuss his succession planning. Over the next five years, Hans would like to transfer ownership of the corporation to his nephew Marcus. Marcus has been an employee of Enterprise Manufacturing Corporation for the last three years learning the ins$-$and$-$outs of the company in order to eventually take over the company from Hans. Hans would like to transfer the ownership at minimal tax consequences to himself and to Marcus. Hans inquired about gifting shares of stock to Marcus each year. Hans owns $1,000$ shares of stock with each stock valued at $$1,200$ each. Assume the value of stock does not change for the $5$ years. Is this considered a gift? What are the tax implications for both the employer $($Enterprise Manufacturing Corporation$)$ and the employee $($Marcus$)$ if Hans gifts stock each year?