In $2013,$ Larry sold land to his daughter, Sally, for its FMV of $$80,000.$ He had originally purchased the land in $2005$ for $$120,000.$ In $2024,$ Sally sells the land for $$70,000$ to an unrelated party. What effect do these transactions have on Larry and Sally$$s taxable income in $2024($assume both Larry and Sally each have over $$100,000$ of LTCGs in $2024)?$