Help with where to put the figures on form 4797: Andy purchased unimproved land near Beaumont (TX) for $18,200 at an auction held on April 17, 1992. The property was adjacent to a prison rice farm owned by the Texas Department of Corrections (TDC). Andy bought the property based on a hunch that TDC might someday wish to expand.In late 2021, the TDC offered $160,000. Andy countered with a selling price of $225,000. Andy and TDC could not come to a mutually agreeable selling price. The TDC then threatened to condemn the property. So, Andy transferred the property to TDC on June 28, 2022, for $180,000. On December 17, 2022, Andy reinvested $175,000 in vacant land located near Texas University. Andy spent the remaining $5,000 on a vacation in 2023