Prior year instalment sale has ordinary income portion

[sjrcpa]

The ordinary income portion was fully taxed in the year of sale.

[dimariacpa]

Thanks that is how shown as It is part of a sale of business  -  The ordinary income is covenant not to compete and the capital asset is book of business.  Thanks  This is how prior accountant showed total instalment of $20K for 2018 and 2019, $19K to the capital gain and $1,000 to ordinary income,