Nell and Kirby are in the process of negotiating their divorce agreement, to be finalized in 2022 . What should be the tax consequences to Nell and Kirby if the following, considered individually, became part of the agreement? a. In consideration for her one-half interest in their personal residence, Kirby will transfer to Nell stock with a value of $200,000 and $50,000 of cash. Kirby's cost of the stock was $150,000, and the value of the personal residence is $500,000. They purchased the residence three years ago for $300,000. The transfer of is a nontaxable event. Nell's basis for the stock is $ Kirby's basis in the house is $ b. Nell will receive $1,000 per month for 120 months. If she dies before receiving all 120 payments, the remaining payments will be made to her estate. , the payments are excluded from Nell's gross income since they are received by her, and Kirby may not deduct the payments. c. Nell is to have custody of their 12-year-old son, Bobby. She is to receive $1,200 per month until Bobby (1) dies or (2) attains age 21 (whichever occurs first). After either of these events occurs, Nell will receive only $300 per month for the remainder of her life. The monthly payments are considered as they are received by her, and Kirby may not deduct the payments