$6$Time left $2$:$56$:$09$HideIn $2021,$ Charlotte Ramp gifts shares to her $12$ year old daughter Vanessa. The shares have an ACB of $$23,000$ and, at the time of the gift, the FMV is $$35,000.$In $2022,$ the shares pay eligible dividends of $$1,800.$ Late in $2022,$ Vanessa sells the shares for $$42,000.$ What are the income tax consequences to Charlotte and Vanessa for $2021$ and $2022$P It you conclude that there are no income tax consequences for either individual in a given year state this clearly in your answer.