Keegan is a self-employed computer programmer and has been your client for 10 years. Keegan’s business is a sole proprietorship. Because of the impending collapse of the global financial system, which Keegan has indicated to you he believes to be imminent at each of your meetings over the last 10 years, in 2019 Keegan began encouraging his clients to pay him in Bitcoin, rather than traditional currency. Two clients paid Keegan in Bitcoin during the year: One client provided Keegan with two Bitcoin on August 25, 2019, and another with one Bitcoin on April 14, 2019. Keegan sold all three Bitcoin on September 23, 2019, and used the proceeds to buy a new vehicle. How much and what type of income should you include on Keegan’s tax returns relating to these transactions?