y) to "cushion gas" (capital asset), Standard Oil Co. v. Commissioner, 77 T.C. 349, (1981)(IRC § 1250 property to IRC § 1245 property), Capital One Financial Corp. (late fees from income to original issue discount), Humphrey, Farrington & McClain, P.C. v. Commissioner, T.C. Memo. 201323 (advanced litigation exp