Jaharta, Inc., owns land used for truck farming and cattle raising. The California Division of Highways condemned 36 acres of Jaharta’s land to build a new highway. Jaharta owned a 50% interest in property being used for apricot, prune, and walnut orchards. Jaharta used the proceeds received as a result of the condemnation to purchase the remaining interest in the property being used for orchards. What tax issues should Jaharta consider?