line 20: $100,000 <-- Is the gross sales prices. (Yes)
line 21: $130,000 <-- Is the correct cost basis, which is Fair market value (not original purchase price) plus selling expenses. Or was this the amount made up to cause a zero affect (which is what the original post suggests to be done)? (I do not know what exactly my CPA did, but the line 21 could be the made-up adjusted cost basis to cause a Zero net result as suggested by the original post.)
line 22: $30,000 <-- Is the total depreciation taken. (I think so.)
line 23: $100,000 <-- line 21 minus line 22 (Yes)
line 24: $0 <-- line 20 minus line 23 (Yes)
