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Thank you for your response.  We had the house appraised at $225,000 at date of death and sold it a year (and a day) for $235,000 (final payout of $232,000).  I think we will have more than the $600.00 even with the estate deductions, although it may be possible to get it down but then again, I'm not a CPA!  I am assuming the $600 is gross not AGI so I think I am stuck.  Any suggetions?