With Roberta giving her daughter a passive activity with an adjusted basis of 37,500, the activity having suspended losses of 17,500, a fair market value of 60,000, current year income by the daughter of 9,000 from the passive activity, the basis of gift 37,500, suspended PAL 17,500, and basis to daughter 55,000, what would be the tax effect to Roberta last year and for the current year? What would be the tax effect to her daughter last year and for the current year