He didn't owe the landlord anything.  I do have the depreciation schedule for the prior tax preparer and in 2019 (his first year in business) he had improvements $19,000 and Furniture and Equipment $12,000 that he depreciated in full.  He had the $18,000 in inventory and A/P of $217,000 - everything else is good.  I just am not sure how to show it on the 1120.  If you can help, i would be eternally grateful - this has been a nightmare of a return.  Books were an absolute mess.They also show a balance due the business from his other business in the amount of $150,000 which he tells me is not accurate.  Apparently the prior bookkeeper would make any adjustments to that account.  The other business is to buy and sell real estate and he had no income and chose not to take the expenses (real estate taxes, etc.) as he plans on doing a 1031 exchange with the properties.  My head is spinning on this one.

Thank you