Actually, the answers continue to trickle in.  I finally got a copy of the actual agreement.  It is not paid in full in 2022, which creates another question.  I figured out that i needed to create the "gain on sale of goodwill" account as other income, but did not separate the client list.  I will correct that.  Apparently only one third was paid in 2022; one payment is due in each 2023 and 2024.  This is an S-corp, she stopped taking pay at the end of 2022, but now i need to keep the s-corp alive until the final payment is made in 2024.  I believe i can do that by having her take one draw when the 2nd payment is made and taxing it like regular payroll.  I am still researching this.  If you think I am wrong about that, your response would be much appreciated.  Thank you for your response, I feel much better about my conclusions so far.