They sold their business list of names and addresses.  They are going out of business next year.  There basis is $0, but they claim it took $5,022 of labor to create.

I put it in 'Unrelated Business Income' in screen 20, giving it a business code of 900099 and an amount of $5,022.  

On screen 1 do I put for 'Type Of Return' 990-T only?