Kim leased an office building to USA Corporation under a ten-year lease specifying that at the end of the lease USA had to return the building to its original condition if any modifications were made. USA changed the interior of the building, and at the end of the lease USA paid Kim 30,000 instead of making the required repairs. Does Kim have to include the payment in gross income? A partial list of research sources is: Sec. 109 Boston Fish Market Corp., 57 T.C. 884 (1972) Sirbo Holdings Inc. v. CIR, 31 AFTR 2d 73-1005, 73-1 USTC 9312 (2nd Cir., 1973) 1) Provide a summary of the facts in the textbook. This can be as simple as restating EXACTLY what is in the textbook. 2) In the same paragraph, tell me what you are being asked to do. The problem specifically tells you what is being ask. Just re-type that. For example in Tax Research Problem 2-67, it states Can Larry claim the additional standard deduction available to blind taxpayers. I want you to put this exact wording in the first paragraph. 2) The case also provides reference sources. YOU NEED TO USE ALL REFERENCE SOURCES IN YOUR ANALYSIS. DON'T LEAVE OUT ANY. I MEAN YOU HAVE TO DISCUSS EACH SOURCE IN DETAIL 3) If it is an actual tax court case you, need to include 3 things from each case - provide a "very detailed" summary of the facts of each case; you will also need to tell me the court's decision and finally, tell me why they decided the case in this manner. 4) If this is a statute, please read the statute and summarize it in your own words. 5) Show how the cases and the statutes relate to your specific issue. 6) Finally, provide me a conclusion.