I have an assignment which is called Article Discussion. I will attached you the sample of this assignment below please don't choose the same article as the sample below ?

1. Can you please find a tax article which is related to ethics for tax accountants, and can you please summarize and well organized the article and please mention the name of the Article ? 2. Can you please choose article from a professional publication, such as Journal of Accountancy, TaxAdviser, TaxJournal, or the IRS articles ? 3. Can you please mention a references in Citation format which includes a URL ? 4. Can you please provide any graphics or tables of that article ?

Article: "Tax Implications of Selling a Home" by Kay Bell, published in Journal of Accountancy The article in the Journal of Accountancy details the various tax implications associated with selling a personal residence. It begins by discussing the considerations for primary and secondary homeowners. For a primary residence, the capital gain from the sale is exempt up to $250,000 if the homeowner has lived in the residence for two or more of the five years prior to the sale. This limit is doubled for married couples. Additionally, a homeowner cannot deduct any losses incurred from the sale of a primary residence. If a secondary residence was rented out for more than 14 days in a year that the owners used it for personal purposes, the rental income is taxable. The article also provides details regarding other aspects of taxation related to the sale of a home, such as depreciation and fixup costs. Any increase to the property's value due to improvements or upgrades made to it are subject to taxes, while those due to ordinary wear and tear, such as building a garage or updating plumbing, are not. While fixup costs can be deducted from the sales price on a personal residence, they cannot be factored into the property's cost base. In addition, the article provides information about the taxation of real estate related to businesses. Those who manage rental property or are professional real estate agents are required to pay taxes on the profits earned from the sale. Overall, this article in the Journal of Accountancy provides detailed information and considerations related to the various tax implications associated with selling a home, both for residential and businessrelated property. It identifies key points for homeowners to be aware of when selling a home to ensure they accurately comply with their tax obligations. Article: "Tax Implications of Selling a Home" by Kay Bell, published in Journal of Accountancy https://www.journalofaccou ntancy.com/issues/ 2009ov/20091783html