Normally this would be a business property, but since you placed it into and removed it from service in the same year, it is not depreciable.You would only enter it if you received a 1099-S for the sale.
However, if
you used the property for personal use, then you will not report any capital
loss on this sale on your income tax return. (The IRS does not allow a capital
loss on the sale of personal use property. This rule applies to the sale
of a primary home/second home/inherited home that was a personal use
property.)
