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I'd probably pick consultant, because it's the knowledge being tapped, rather than a patient being seen. YMMV, I could make a case the other way as well. However, since both are SE income, in the long run it doesn't matter. FWIW, I have had plenty of psychologist/therapist tax clients whose 1099s from insurance companies have, in the same year, run the gamut between medical, consulting, and "other" income. We put it all on their Sch C, since that's where it all belongs. Never a question.

I think you can take the DOD basis since that is the day the SP acquired the home. I am having an issue with the additional 20K unless it gets reimbursed. Based on the position above, I don't see any chance for §121 exclusion applying. Not commenting on the reimbursement - that is a legal issue. Tom Longview, TX