It seems as there is a programing error. I did a test return and came up with the same results as you did. If you put 0 in amount of deferred gain it comes out fine. I doubt if ProSeries will come up with a fix anytime soon. What i would do is put 0 in deferred gain and fill out supporting statement showing in description " deferred gain $5000" in amount put 0. The $5000 gain was for the test return, yours will be whatever the deferred is for your client