My Texas client sold his Colorado vacation lot and his mobile chalet (not permanently attached to lot) in 2021. The chalet and lot were never rented out or used for business.  The 1099-S only shows the sale price of the lot.  The chalet is shown on the settlement statement as a transfer under miscellaneous charges and not included on the 1099-S but the buyer paid a fee for the transfer of the chalet from my seller.  How do I report this on his Federal return?  Do I show these as 2 separate sales or do I just combine the 2 into 1 lump sum sale?