Tanika Schmidt had the following capital transactions during 2022:

1. In 2020, she bought 100 shares of Enbridge for $50 per share plus a total commission of $110. On December 1^st, 2022, she sold the shares at $62 per share plus a 2% trading commission fee.

She also sold 400 shares of Suncor on February 1^st, 2022, for $36 per share. She paid brokerage fees of $200 on the sale. She had originally bought the shares for $43 per share plus purchase fees of $500 on June 5th, 2017.

1. On January 1^st, 2022, she sold some land she was holding as a potential building lot to her sister Susan for $75,000. Tanika had originally purchased the land for $50,000. She paid legal fees of $2,000 on the sale and Susan paid land transfer tax of $3,000 on the purchase. The fair market value of the land on January 1st was $125,000. Susan decided to sell the land on December 31^st for $145,000 to an unrelated party. She incurred selling costs of $2,000 on the sale.

Required: Calculate the tax effects of these transactions on both Tanika and Susans net income for tax purposes in 2022.