On January 28,2021 , Tsate sold land for $180,000 (basis to Tsate of $130,000 ). The land was pur received $50,000 as a down payment and the buyer's 10-year note for $130,000. The note is paya percent interest. On December 31,2021 , Tsate received a payment of $16,250 that included $3,25 Tsate also helps support his father, Jay Hawke, who lives in a nearby senior facility. Jay's Social Sect over one-half of Jay's support but Jay also has a pension that paid him income of $14,000 in 2021 . 2021. Tsate received a $1,400 EIP in 2021. Required: Complete Tsate's Form 1040-SR, Schedules A, B and D, Form 8949, Form 6252 and Qualified Divider