TP purchased the property for 100K.  A solar company has to cross a very small piece of his property to get to the site they are installing the solar panels. They originally offered 25K, but now are offering up to 100K for the easement with an agreed 25 year lease because they have no other way through. I was originally just going to reduce the basis by 25K if the TP ever sold the property, but did not know if it would be the same at the 100K or not and I have no experience in this and was hoping someone could help out. TIA