Lilia is going to be subject to the AMT in 2022. She owns an investment building and is considering disposing of it and investing in other realty. Based on an appraisal of the building’s value, the realized gain would be $85,000. Two individuals, Ed and Abby, have indicated an interest in buying the building. Ed has offered to purchase the building from Lilia with a December 29, 2022 closing date. Ed wants to close the transaction in 2022 because he will receive certain beneficial tax consequences only if the transaction is closed prior to 2023. Abby has offered to purchase the building with a January 2, 2023 closing date. The adjusted basis of the building is $95,000 greater for AMT purposes than for the regular income tax. Lilia expects to be in the 37% regular income tax bracket. What are the relevant Federal income tax issues that Lilia faces in making her decision?