Jane has started work at a new job and earns a good salary. Realizing that her favorite niece, Joann, is a starving graduate student, Jane instructs her new company to refrain from paying her 10% of her monthly salary and instead to deposit it directly into Joanns bank account. By the end of the year, this has added up to $20,000 worth of payments to Joann. What is the tax impact to Jane and Joann?