Hello, I need help with the following for a $2023$ tax return problem, specifically on the tax treatment of each:

On May $9,2005,$ Jose$$s father gave him $400$ shares of Ragusa Corporation common stock as a birthday gift. The stock cost his father $$16,000($$$40$ a share$)$ and was worth $$20,000$ on the date of the gift. In $2017,$ when the stock was worth $$140$ per share, Ragusa declared a $2-$for$-1$ stock split. On July $27,2023,$ Jose sold $400$ shares for $$20,000($$$50$ a share$).$ For sentimental reasons, Jose kept the remaining $400$ shares. Form $1099$B for this sale did not report the basis of this property.

On December $21,2023,$ the Navas sold $500$ shares of Cormorant Power common stock for $$40,000($$$80$ a share$).$ They purchased the stock on February $1,2023,$ for $$50,000($$$100$ a share$),$ with the basis reported on Form $1099$B$.$ The Navas sold the stock to generate a loss to offset some of their capital gains. However, they considered Cormorant Power to be a good investment, so they repurchased $500$ shares on February $19,2024,$ for $$45,000($$$90$ a share$).$

On March $2,2022,$ Rosa was contacted by Ava Marcus, a former college roommate. Over lunch, Ava asked Rosa for a loan of $$6,000$ to help finance a new venture. Rosa made the loan because the venture, a summer art camp in Sedona, AZ$,$ sounded interesting. Ava signed a note due in two years at $10\%$ interest. In late $2023,$ Rosa learned that Ava had disappeared after being charged by Arizona authorities with grand theft. She also learned that Ava is wanted in New Mexico for parole violation from a prior felony conviction. Ava made no payments to Rosa on the note.

The Navas have a long$-$term capital loss carryover of $$7,000$ from $2022.$