In 2019, Charlotte Ramp gives shares to her spouse Michael Ramp.The shares have an original cost of $23,000 and, at the time of the gift, they have a fair market value of $35,000.During 2020, the shares pay eligible dividends of $1,800.Prior to the end of 2020, Michael sells the shares for $42,000.What are the tax consequences to Charlotte and Michael in each of the years 2019 and 2020?If there are no tax consequences for either individual in a given year, you should clearly state this fact in your answer.