On December 31,2022 , Bill gave shares with an adjusted cost base of $21,500 and a fair market value of $35,200 to his wife. On February 24,2023 , the shares paid eligible dividends of $2,060 ( $2,843 taxable amount) and, on August 31,2023 , Bill sold the shares for $39,800. Assume that Bill does not elect out of the spousal rollover. What are the tax consequences for Bill and his wife in each of the years 2022 and 2023? If there are no tax consequences for either individual in a given year, you should clearly state this fact in your answer. Show your work