I have an S-Corp that has only asset of "New building" from 1999 set up by previous tax preparer.  The client is now selling said business and property the building is located on.  How do I proceed forward and sell this building when the property is not a part of the tax return?

To add to this also.  He has a personal financial statement that says "Investment in ___________ $2,190,000.00"

He is not selling the business itself only the land and building.

Thank you.