I wish to express my sincere appreciation to all of you who took the time to respond to this post and particularly to Danrvan who provided what turned out to be the final piece of this puzzle. I have just finished working on this at 12:15 AM and the client will save over $2,000 in taxes as a result of my persistence but I would never have achieved this result for him without yauall's kind help to me. This is why I appreciate this forum so much as youall's far greater experience in tax matters is always so generously shared with us of lesser wisdom.