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You do not amend the 2021 return. You report it as a separate transaction where a portion of the note was given up in exchange for the equipment. You need to know two things; the FMV of the equipment and the basis of the portion of the note that was wrote off (including any related legal expense...etc). Since the installment method was not used you do not adjust the basis to reflect the gross profit percent. If the FMV is greater than the basis your client will have a gain on disposition of the installment note, which is ordinary income. If the basis of the note wrote off is greater than fmv of the equipment the loss is a bad debt (business) since the entire gain was recognized in the year of sale. The basis of the repossessed equipment is the fmv. The rules are different for real estate. So gain or loss was determined on the liquidation of the S-corp and the note receivable was transferred to the shareholder?

Check out the Iowa State Center for Agricultural Law and Taxation https://www.calt.iastate.edu/

I agree with Lee to check for adware or malware. I am frequently signed in to Google, also use Firefox, and I do not have these pop up problems. Here is a setting that you should check in Firefox that may help. In the upper right corner click on the three bars ( the hamburger ) and then choose "Settings." Next, at left, choose "Privacy & Security" and then scroll down until you see the section for "Permissions." There is a check box in the permissions section that you can check to block all pop ups or list exceptions to that absolute blocking. It looks like this:

If you purchase a Win 10 computer, be sure that it is at least 8th Generation. Anything prior to that cannot be safely updated to Win 11. I think they are trying to drive us crazy.

I use Quicken 10 for several clients who do not have payroll. I have the disk and it just works and works without any problems.

I'd check for malware first, because I've never seen anything like that happen. Then download a good uninstaller like Revo and uninstall anything you didn't install and/or don't want. Be careful with removal of folders and registry entries if you aren't comfortable with that. Then remove any extensions in Firefox that you don't need or don't use. Good luck!