Theodore E$.$ Lariat is a single taxpayer born on September $22,1975.$ He was appointed the new coach of the Nashville Country Stars soccer team in January $2023.$ His address, Social Security number, and wages are reported on his Form W$-2($see separate tab$).$

Theodore was previously the coach at a different soccer club in a different state. He sold his previous home before moving to Nashville $($see $1099-$S below$).$ His only selling expense was sales commissions of $$27,790.$ His basis in the home was $$400,000.$ Theodore purchased his previous home on January $5,2022,$ and sold it on January $6,2023.$ Obviously, he would not have sold the home if it were not for the new job. He is currently renting the home he lives in$.$