I had a small rental duplex in Paradise California that burned to the ground in 2018. I was left with

underground plumbing and electrical and a driveway which I still own today. I have not rebuilt 

anything on the property to date due. I finally received a settlement from PG&E at the end of 2021

and I don't know how this is to be taxed, ordinary income or capital gain. Regarding rental property

insurance I received from my insurance company in 2019 and 2020 I have already reported the 

loss of income funds and gains on the insurance funds for the lost property on the 2019 and 2020

tax returns. It's the PG&E lawsuit funds I don't know how and where to report. Thank you