IF I ALLOCATED MORE OF THE SALE TO THE IMPROVEMENT THAN THE COST, THE CLIENT'S TAX WOULD INCREASE, SO I WOULDN'T. IF I ALOCATE ZERO, TAXES WOULD DECREASE. IF IT ISN'T AGAINST THE TAX CODE, WHY NOT CREATE THE LOSS TO DECREASE THE ORDINARY PORTION OF CLIEN'TS INCOME? I AM TRYING TO HAVE SOMEONE TELL ME WHY IT WOULD BE AGAINST THE TAX CODE, TO CLAIM THAT THIS COMPONENT OF THE SALE, CAN NOT BE TREATED AS A SHORT-TERM LOSS. I AM NOT TRYING TO WIN AN ARGUMENT.