Sylvia, a dentist with excellent skills as a carpenter, started the construction of a house that she planned to give to her son as a surprise when he returned from military service overseas. She began construction on March 23, 2022, and finished the house on July 10, 2023, at a total cost of \($70,000.\) Her son is expected to be home on September 1, 2023. On July 30, 2023, Roscoe offered Sylvia \($245,000\) for the house and Sylvia considered the offer to be so attractive that she accepted it. She decided that she could purchase a suitable home for her son for about \($200,000.\) What tax issues should Sylvia consider?