Trucking company client had a lemon law settlement (repurchase) for a truck they purchased for $51,000.  They stopped doing business at the very  end of 2018.   The total recovery amount after they turned in their truck was $143,311. (this is their lemon law refund for $30,985., the 55% of the additional damages in the amount of $75,398., plus their loan payoff for $36,928.,)  The law firm will receive the 45% of the additional damages in the amount of $61,689.   I know that I should report the settlement under the trucks depreciation, sch. C as a sale and they will pay tax on depreciation allowed or allowable less their adjusted basis.  Should I report the entire amount of $143,311. as the sales price for that asset or is some of the settlement  not taxable?  Can I deduct the attorney fees on sch. A 2% to California?  I would have to include their schedule C for the 2019 tax year.  Grateful for your feedback.