On Sept 14, 2017, Allison purchased the building where her store is located. She paid 230,000 for the building and 100,000 for the land. Allisons store is the only business in the building.

Albert owned 1,000 shares of Behemoth Airline stock with a basis of $30 per share. The stock was purchased on June 10 2011. On Dec 31^st 2017, Albert sells:

500 shares to his uncle Seth @ $5 per share

500 shares to his sister @ $5 per share

I need to know how to complete IRS form 4562

Note: No portion of the basis for the building are attributable to section 263A

I need to know how to complete IRS form 8949 and Sch D form-

NOTE: Assume the transaction was not reported on form 1099

NOTE: Remember that losses to related parties are disallowed. The code that should be used to explain this is code L

What line does Sch D flow to on the tax return?