Question: How do I report this on the Schedule D and 8949? They did not receive a 1099 for the following sale: They sold 40 acres

How do I report this on the Schedule D and 8949?

They did not receive a 1099 for the following sale:

They sold 40 acres of land up north for $25,000 cash (check) on October 21. There was no commission. They received it as a wedding gift October 10, 1994 from Samantha's parents. It was worth $20,000 on the date of the gift, and Samantha's parents bought it in 1970 for $12,000.

They purchased 100 shares Pfizer stock April 12 this year for $8,500, and it was worth $11,334 on December 31 this year. They still have the Pfizer stock.

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