9c is included (a subset of line 10) on line 10 so do not include it in the disposal section
line 10 flows to form 4797 part 1 line 2 this is reduced by any amount on part 1 line 8
the net then flows to schedule D line 11a (part of long-term capital gains)
line 9c flows to schedule D line 19.
the reason is the excess of the 1231 gain over the 1250 gain is taxed as long-term gain while the1250 portion is taxed at the 1250 rates which can be as high as 25%
in other words line 12 in the disposal section should be zero.
