Taxpayer identified when they engaged EAT to buy the property. 1/2/2019

EAT bought the property and "sold" or transferred it to TP on 5/15/2019, which is what you said. 

The basic concept is the taxpayer hired some third party to buy and hold the property before they sold. That third party then can sell this to TP after TP sells their property. This makes it a sell then buy, since TP did not buy the property the EAT held until 5/15/2019.