99-5: TOTAL PROPERTY SALES GAIN OR LOSS: NONRECAPTURED 1231 LOSS PRIOR YRS: TOTAL SALES OF BUSINESS PROPERTY: OTHER GAINS OR LOSSES (Form 4797): GAIN ON SALE OP ANIMALS AMT: Form 8863 - Education Credits (Hope and Lifetime Learning Credits) PART III - ALLOWABLE EDUCATION CREDITS GROSS EDUCATION CR PER COMP