Anita Has Decided To Sell Her Stock In Tom Inc She Purchased The Stock 5 Years A

Anita has decided to sell her stock in TOM, Inc. She purchased the stock 5 years ago for $1,000. The current fair market value is $600. Anita’s sister, Kathy, is interested in buying the stock as is Anita’s friend, Marcia. What tax issues should Anita consider when deciding to whom the stock should be sold?