In 2020, I sold my farm land (non-depreciable) and farm equipment and improvements that are either fully or partially depreciated. It is an installment sale. I have allocated the FMV of each asset that has been depreciated and they are all independently entered on Form 4797. The aggregate gain from all the depreciable assets (Form 4797, Line 13) is $142,113. How does this amount get transfered to Form 6252, Installment Sale Income? I may be going about this wrong.
