Thank you! I appreciate the time you put into this. I did keep records of equipment and furniture for City Property Tax - but like you said, it all is fully depreciated. The non-compete period is 10 years, I don't know if this changes it from Ordinary Income to LTCG. I thought the consulting would be LTCG like Goodwill but, I gather, it should be ordinary income. I will contact the CPA in the morning.
Thank you again!
Joe
