Real ChatGPT answer · index seedNHWum8MjskwcompleteReal estate · selling a homecommercial

How does the Section 121 exclusion apply to capital gains tax if I operated a small consulting business out of my home office for five years?

ChatGPTgpt-62 queries11/1/2026
Download run

Fan-out diagram

The searches the AI actually ran for this prompt.

SEED QUERY
How does the Section 121 exclusion apply to capital gains tax if I operated a small consulting business out of my home office for five years?
2 real searches · 1 real-search pass
IRS Publication 523 home office business use Section 121 depreciation exclusion same dwelling unit 2025Google ↗
OBSERVEDReason
26 USC 121 depreciation business use residence home office allocation gain separate structureGoogle ↗
OBSERVEDReason

Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.

Query classes

Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.

ChatGPT real searches (2)
Short factOther / navigationalComparisonConsequenceReason100%DefinitionInstructionYes / no

Classes come from the query-classifier (a local Laya model). 2 of 2 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.

Searches and sources

ChatGPT2 real searches · gpt-6
IRS Publication 523 home office business use Section 121 depreciation exclusion same dwelling unit 2025 Google ↗
26 USC 121 depreciation business use residence home office allocation gain separate structure Google ↗

Queries

2 queries · click a column to sort
Query / typeSearchIntentQuery classRouting formatClusterFreq ↓Weight
IRS Publication 523 home office business use Section 121 depreciation exclusion same dwelling unit 2025
OBSERVED
Google ↗
AI Mode ↗
—Reason——1x
of 1
26 USC 121 depreciation business use residence home office allocation gain separate structure
OBSERVED
Google ↗
AI Mode ↗
—Reason——1x
of 1