On January 27, 2022, Ollie gave his son a house that Ollie held for investment and that had a fair market value of $394,650 at the date of the gift. Prior to making the gift, Ollie had a $412,980 adjusted basis in the house. Ollies son immediately moved into the house and used it as his personal residence before he eventually sold the house on October 10, 2022, for $387,820. On February 9, 2022, Ollie gave his wife stock that had a fair market value of $14,600 at the date of the gift. Prior to making the gift, Ollie had a $16,900 adjusted basis in the stock. On October 3, 2022, Ollies wife sold the stock investment for $12,300 On February 23, 2022, Ollie gave his neighbor a bike that had a fair market value of $630 on the date of the gift. Prior to making the gift, Ollie had a $1,450 adjusted basis in the bike. On October 7, 2022, Ollies neighbor sold the bike for $670. On February 2, 2022, Ollie amended his will to leave some rental real estate to his mother. The real estate was worth $358,000 on February 2, 2022. Ollie passed away on March 25, 2022, when the real estate was worth $363,000, and Ollie had an adjusted basis in the real estate of $355,000 at his death. The executor of his estate distributed the real estate to his mother on June 19, 2022, when the real estate was worth $364,000. On September 25, 2022, the real estate was worth $357,000. Ollies mother sold the real estate on October 12, 2022, for $365,000. The executor of Ollies estate made a tax election to use an alternative valuation date. Required: Explain what amount of gain or loss, if any, Ollies son, wife, neighbor, and mother will realize and recognize from their respective sales during October of 2022.