When did she sign the agreement, and when did she collect the first payment?  

Stotis isn't really the precedent for calling it a capital asset; there are many previous cases from higher courts, cited in that Memorandum opinion, that are better authority.  But it's an example of how the legal fees could be added to her basis.  I'm not sure about the moving expenses.  A lease implies that eventually she would have to move, right? So I don't see that paying them sooner than expected, makes a difference.

Does this qualify as an instalment sale?  Don't those rules apply only to real estate, these days?  Maybe a leasehold interest is included?  Are you planning on reporting it over two years?