Jameson owns several residential rental properties. In May $2021,$ he purchased a new stove and refrigerator and placed the items in service in one of his rental houses. He elected not to claim the special depreciation allowance that year. In November $2023,$ Jameson sold the house, including the appliances. After factoring in depreciation, he had a loss on the sale of both the stove and the refrigerator.

Where on Form $4797$ should Jameson's loss from the sale of these appliances be reported?

Part I.

Part II$.$

Part III.

Part IV$.$