On December 30, 2022, John sold his primary residence after living there since October 2012. The selling price was $561,000 and his basis was $292,000. The closing statement for the sale indicated that John owed property taxes of $323 at the time of the closing and the buyer reduced John's proceeds to $560,677 as a result. The $323 of property taxes is not reflected on Johns Form 1098 how to fill out a tax form8949 on this