current_users = ['nikki', 'sarah', 'steven', 'john', 'ellen']
new_users = ['Nikki', 'matt', 'sarah', 'jonathan', 'Matt', 'eric', 'sarah', 'nikki']
welcome = set()
taken = set()
for user in new_users:
user = user.lower()
if user in current_users:
taken.add(user)
else:
welcome.add(user)
print("Welcome users:", welcome)
print("Taken users:", taken)