Thomas Eng purchased 1,000 shares of IBM stock 3 years ago for $80,000. He gifted all the shares to Gina Lebouf on 1/1/19, when they were worth $95,000. Gina sells all the shares on 6/30/19 for $100,000 How will Gina be taxed? Please discuss and show all work How would your answer be different if the value of the shares on 1/1/19 was $70,000 instead of $95,000, and Gina sells the shares for (a) S100,000, (b) 60,000 and (c) $75,000. Please show all work