He usually does not buy and fix up.  he was doing a job across the road from this.  Got the idea and bought it to make a profit / gain.   The gain would be over  50,000 for the building, materials and subs he higher to help out.  His bill he would have put towards this property for his labor is just under 20,000.  Didn't know if he should claim the 20,000 as self employment and the balance of 30,000 Plus as a capital gain?