During 2017, Drew was feeling very generous as evidenced by the following events: .On January 10, 2017, Drew gave his son a house that Drew held for investment and that had a fair market value of $276,310 at the date of the gift. Prior to making the gift, Drew had a $294,140 adjusted basis in the house. After moving into the house and using it as his personal residence, Drew's son sold the house on September 8, 2017, for $269,420 .On February 9, 20 17, Drew gave his wife stock that had a fair market value of $48,200 at the date of the gift. Prior to making the gift, Drew had a $49,700 adjusted basis in the stock. On October 2, 2017, Drew's wife sold the stock for $46,100. .On February 20, 2017, Drew gave his neighbor a used bike that had a fair market value of $370 on the date of the gift. Prior to making the gift, Drew had a $620 adjusted basis in the bike. On June 5, 2017, Drew's neighbor sold the bike for $390 . On January 29, 2017, Drew re-wrote his will to leave some rental real estate to his brother. The real estate was worth $722,000 on January 29, 2017. Drew passed away on April 7, 2017, when the real estate was worth $727,000, and Drew had an adjusted basis in the real estate of$598,000 at his death. The executor of his estate distributed the real estate to his brother on July 9 2017 " when the real estate was worth $726,000. On October 7, 2017, the real estate was worth $729,000. Drew's brother sold the real estate on October 10, 2017, for $728,000. The executor of Drew's estate made a tax election to use an alternative valuation date Required: Explain what amount of gain or loss, if any, Drew's son, wife, neighbor, and brother will realize and recognize from their respective sales during 2017