@Terry53029 @BobKamman @Just-Lisa-Now- @IRonMaN How could this be a long-term sale transaction when the house was built and sold in the same year of 2020? What was his intent when he built the house? You stated his intent when he bought the lot was for an investment. The lot is only a small fraction of the total sale price unless that lot is 100 acres... I have to lean towards Bob's answer... just my opinion....