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Question 5 (7 marks: budget 10 minutes) On January 15, 2020, Mr. Fry gave 1,000 common shares of Cramped Airlines Ltd. (a publicly-traded company) to his wife, Mrs. Fry. At the time of the gift, the shares were worth $60 per share. Mr. Fry had purchased the shares in 2016 at $25 per share. On February 15, Cramped Airlines paid out dividends of $2 per share. Due to the COVID pandemic, Cramped Airlines paid no further dividends after February 15. On June 30, 2020, Mrs. Fry sold the shares to her 29-year-old daughter, Anna, for $50,000 (i.e. at $50 per share). On that date, Cramped Airlines was actually trading at $42 per share on the stock exchange. On November 2, 2020, Anna sold her shares to an unrelated party at $45 per share. Required: Discuss all of the possible income tax implications for Mr. Fry, Mrs. Fry, and Anna