The sale is reported on 4797 part III.  I have confirmed that the 11a is increasing by 25%.  I convert the gain to 1245 recapture and the tax is right off the tax schedule.  I leave it at 1250 unrecaptured and it increases over section 1245 as it is taxed at 25%.  I really appreciate your time on this.  Thank you I will contact ProSeries and see what technical has to say.  I have seen items on the WEB that say it is now a flat 25%, but that is not in the law and it would make no sense.  I feel like I have done some little thing wrong and just need to tweak the entry somewhere.  Thanks again.