Jennifer owns 200 acres of land on which she grows flowers for sale to local nurseries. Her adjusted basis in the land is $ 30,000. She receives condemnation proceeds of $ 20,000 from the state for 10 acres of her land on which a new freeway will be built. The state also pays her $ 30,000 for the harmful effects that the increased auto exhaust might have on her flowers. List as many tax research issues as you can to determine the tax consequences of these transactions. Do not attempt to answer any of the questions you raise. Simply identify the research issues.