Nope. This was a foreclosure and really had nothing to do with Covid since he works for the utilities. So, I know it's not a schedule C

If it was only a one time deal, then this would be a long term capital gains sale and go on Schedule D and form 8949.  Utilities and other costs would be added to the basis of the property.  

If your mind was made up, why did you ask?

Second time some "Tax Expert" has got this question wrong.  There is no "free bite of the apple"  a for first-time busness. Sorry there isn't a more graceful way of saying that. 

to make a quick profit after a rehab  and

to rebuild a tear down bought at foreclosure to sell…

 are just 2 verses of the  same song.

Sch C

@Skylane  We here at Fast Freddie's Expert Tax Accounting make sure not to ask the client's intent when buying the property.  We just ask if they made money on the deal, or lost.  If they made money, it goes on Schedule D. If they lost, it goes on Schedule C.  

@BobKamman Fast Freddie’s fees should reflect a tax savings surcharge 

“Utilities and other costs would be added to the basis of the property”

on sch D? 6yr  LTCG? NO NO NO lol