https://www.irs.gov/publications/p523 <- - - 참조해보시고
"How To Figure Your Gain or Loss"
담당 CPA/EA와 상담하시길 권합니다.
"If your space is considered as residence space at the time of the sale,
then your former business usage DOESN’T affect your gain/loss calculations,
unless you took or were allowed to take DEPRECIATION for use of your home
for business or rental purposes."