Sonya purchases a house for $65,000. The seller had listed the house for sale at $80,000 but

Question:

Sonya purchases a house for $65,000. The seller had listed the house for sale at $80,000 but got into financial trouble and had to accept Sonya’s $65,000 offer to avoid bankruptcy.
Identify the tax issue(s) posed by the facts presented. Determine the possible tax consequences of each issue that you identify.