With the following information, determine the appropriate place for it on form 1040 or schedules 1,2,3,A,B,C,D including line numbers.

In August, Milo and Mila added a suite to their home to provide more comfortable accommodations for Margaret Snyder (123-45-6786), Mila's mother, who had moved in with them in February 2018 after the death of Mila's father. Not wanting to borrow money for this addition, Milo sold 300 shares of Acme Corporation stock for $50 per share on May 3, 2019, and used the proceeds of $15,000 to cover construction costs. The Mudbloods had purchased the stock on April 29, 2014, for $25 per share. They received dividends of $750 on the jointly owned stock a month before the sale. Margaret, who is 66 years old, received $7,500 in Social Security benefits during the year, of which she gave the Mudbloods $2,000 to use toward household expenses and deposited the remainder in her personal savings account. The Mudbloods determine that they have spent $2,500 of their own money for food, clothing, medical expenses, and other items for Margaret. They do not know what the rental value of Margaret's suite would be, but they estimate it would be at least $300 per month.