TaxGuyBill
Level 15

Your result in Lacerte is not correct, but neither was your expectation.

Look at Publication 526, under the section that discusses items that have increased in value.  Your first determination should be if one of the "exceptions" apply (see link below, and pay particular attention to #5).

https://www.irs.gov/publications/p526#en_US_2022_publink1000229761