Scroll down to complete all parts of this task. Several clients completed transactions in 2022 pertaining to gifts they received in 2022. Assume that all individuals are unrelated unless otherwise specified. For each gift in column A and the associated transaction in column B listed below, In column C, enter the amount of the gift subject to tax (i.e., taxable gift) for 2022. In column D, enter the amount of gain (loss) recognized as a result of the transaction, if any. Enter gains as positive whole values and losses as negative whole values using a leading minus (-) sign. If there is no recognized gain (loss), enter a zero (0). A B C D Gift On January 10, 2022, Joe gave his wife, Dale a diamond necklace with a fair Transaction 2022 gift amount 2022 gain subject to tax (i.e., taxable gift) 123 (loss) recognized on transaction 123