THANK YOU. Unfortunately a lot of that cash is needed to pay other huge obligations including lots of back tax to IRS, etc. Wouldn't the sale of the boat/other assets be a $1.9M L.T.C.G. ($2m less $100k misc assets= $1.9m L.T.C.G.) Then at least the 20% C.G. rate would apply. And we'll ask the company that's buying us to allocate $400k as non-compete clause. Then utilize the suspended losses to offset the $400k. Does this make sense?  So much appreciate your help. Sorry for keep asking more questions.