Software Question - How to show a related party sale

[BulldogTom]

Client sold her rental home to her son.  The property had a large step up in basis when her spouse died (2007 - height of the housing bubble).   The home fell into disrepair as the client was not able to keep it up.  She got an appraisal from a realtor (unrelated) at 30K "as is" value.  There was a flipper who offered to buy it for 35K.  The son of the client stepped in and matched the offer because he did not want the long term renters in the property evicted, so the client sold to the son.  Basis is about 75K at the date of sale.  I know that the client cannot recognize the loss in a related party transaction. 

Where in the software do I tell it that this is a related party loss and not deductible.

The loss is not going to do anything for the client.  There are and have been no taxes due for several years and the client died a few months after selling the home.

Thanks

Tom
Newark, CA

[Pacun]

Since no one has answered... I would show it by using the FMV or the sales Price whichever is higher on the seller's return. I would use the FMV or the sales price, whichever is lower on the buyer side for depreciation or basis.