Have have UCC balance for Class I property and Class 2 UCC for class I $236.399 UCC for Class 2  $ 130,307 During 2018 they were upgrade to the two properties would require 40,000 for propery 1 and 60,000 for propery 2 As a result decided to inprove property 2 and sold it for $488, 000 Fair market value for land was 120,000 and building 328,00 0 plus interest at 10% computed semi annually there were combined payments received in June 2018 and september 2018 for 11,233 each and December 2018 through May 2018 inclusive will be 10,733 each. How do I determine what to report for 2018 income?