The Nelsons who utilize the specific identification method for

valuing their investments to minimize gains, had the following

assets$/$investments activities occur during this year:

a$)4/5/2023$ sold for $$20,000$ common stock in York Co$.$ that

was purchased for $$14,000,$ on $\frac{2}{14}\frac{?}{2009},$ The shares of

York Co are qualified small business stock under $$1202.$

b$)7/1/2023$ sold $200$ shares of common stock in New Co$.$ for

$$17,000.$ They had purchased $100$ shares on $8/7/2017$ for

$$6,500$ and $200$ shares on $\frac{8}{7}\frac{?}{2018}$ for $$15,000.$

c$)9/15/2023$ sold $150$ shares of common stock of City Co for

$$14,000$ total that were purchased for $$19,500$ on

$3/18/2023.$

d$)\frac{8}{5}\frac{?}{2023}$ sold for $$28,000$ antique coins that Jeannie

inherited from her great$-$aunt on January $16,2023,$ when its

FMV was $$26,500.$ Her great aunt had a basis in the coin

of $$2,000.$

e$)\frac{10}{1}\frac{?}{2023},$ they sold a portion of a parcel of land with a

small building for $$62,000$ that had a basis of $$23,000$ and

was purchased in $2003.$ $$25,000$ of the gain is unrecaptured

$1250$ property.

f$)8/15/2023$ sold stock in Space Explorers Inc. for $$31,500$

that they had purchased on $8/14/2016$ for $$18,000.$

g$)$ The Nelsons have a Long$-$term loss carryover of $$14,000$

from $2022.$

h$)$ Interest income earned from their various accounts is a

total of $$1,400.$ None of these amounts are related to

municipal bonds.