EDITING ANIMAL GAINS AND LINE 9 ON FORM 4797This figure shows a partial page 1 of Form 4797 and a partial page 2 of Form 4797.At the top of the figure, page 2 (Part III) of Form 4797 has the following entries: Line 19, column (a), Description of section 1245, 1250, 1252, 1254, or 1255 property, row A - Calves.Line 19, column (b), Date acquired, row A - 03/30/20.Line 19, column (c), Date sold, row A - 12/29/20.Line 20, Gross sales price, Column A - 2400.00.Line 21, Cost or other basis plus expense of sale, Column A - 2000.00.Line 23, Adjusted basis. Subtract line 22 from line 21, Column A - 2000.00.Line 24, Total gain. Subtract line 23 from line 20, Column A - 400.00. (A black arrow points toward this dollar amount)Page 1, Part I of Form 4797, Sales of Business Property: Top line of form, Name(s) shown on return - Curt Lime.Top line of form, Identifying number - 000-00-4098.Line 2, column (a), Description of property, first row - Cows lot 79.Line 2, column (b), Date acquired, first row - 05/20/16.Line 2, column (c), Date sold, first row - 09/19/20.Line 2, column (d), Gross sales price, first row - 5000.00.Line 2, column (e), Depreciation allowed or allowable since acquisition, first row - 700.00.Line 2, column (f), Cost or other basis, plus improvements and expense of sale, first row - 5000.00.Line 2, column (g), Gain or (loss) Subtract (f) from the sum of (d) and (e), first row - 700.00. (A black arrow points toward this dollar amount).Line 2, column (a), Description of property, second row - Cows lot 102.Line 2, column (b), Date acquired, second row - 10/15/16.Line 2, column (c), Date sold, second row - 11/01/20.Line 2, column (d), Gross sales price, second row - 8000.00.Line 2, column (e), Depreciation allowed or allowable since acquisition, second row - 800.00.Line 2, column (f), Cost or other basis, plus improvements and expense of sale, second row - 9000.00.Line 2, column (g), Gain or (loss) Subtract (f) from the sum of (d) and (e), second row - <200.00>.Line 2, column (a), Description of property, third row - tractor. Line 2, column (b), Date acquired, third row - 02/22/12.Line 2, column (c), Date sold, third row - 03/14/20.Line 2, column (d), Gross sales price, third row - 3000.00.Line 2, column (e), Depreciation allowed or allowable since acquisition, third row - 15000.00. Line 2, column (f), Cost or other basis, plus improvements and expense of sale, third row - 15000.00.Line 2, column (g), Gain or (loss) Subtract (f) from the sum of (d) and (e), third row - 3000.00.Line 7, Combine lines 2 through 6. Enter the gain or (loss) here and on the correct line as follows: - 3500.00.Line 9, Subtract line 8 from line 7. If zero or less, enter -0-. If line 9 is zero, enter the gain from line 7 on line 12 below. - 3500 has been edited in red.Page 1, Part II of Form 4797, Ordinary Gains and Losses: Line 10, column (a), Description of property, first row - cows.Line 10, column (b), Date acquired, first row - 03/14/20.Line 10, column (c), Date sold, first row - 09/23/20.Line 10, column (d), Gross sales price, first row - 4500.00.Line 10, column (f), Cost or other basis, plus improvements and expense of sale, first row - 3000.00.Line 10, column (g), Gain or (loss) Subtract (f) from the sum of (d) and (e), first row - 1500.00. (A black arrow points toward this dollar amount).2600 has been edited in red in the middle of the bottom margin of the form.There is a text box (adding machine tape) overlaying the page 1 of Form 4797 that contains the following text - 400+ 700+ 1500+ 2600*, indicating the first three numbers are to be added together to total 2600. A black arrow points from the 2600* in the text box to the red edited 2600 at the bottom of the form