Field 05-U underprintThis is an example of completed line item 13 from Form 3520, page 2. The completed line items are listed. Following the form section is a part of error register.Line 13 During the current tax year, did you make any transfers (directly or indirectly) to the trust and receive less than FMV, or no consideration at all, for the property transferred?taxpayer checked the checkbox for Yesa red 1 is coded in the far right marginIf Yes, complete columns (a) through (i) below and the rest of Schedule B, as applicableThe following table appears under Line 13. It consists of six completed columns and four rows. The title of each column appears in the beginning of each of the following bullet list.(a) Date of Transfer5-24-217-18-218-03-21Totals(b) Description of Property TransferredCarHouseBoat(c) FMV of property Transferred$15,000$75,000$5,000(d) U.S. adjusted basis of property transferred$10,000$50,000$1,000(e) Gain recognized at time of transfer$2,500$5,000$500(f) Excess if any, of column (c) over the sum of columns (d) and (e)$2,500$20,000$3,500.00{totals line} $26,000.00A {1} is edited in red in the far right margin at the end of the totals line.The following information is from the error register.Screen Shot of Section 05 of the Error Register6 05 A1+B20210524+CCAR+D 15000+E10000+F2500+*G2500+H+I+J+K20210719+LHOUSE+M75000+N50000+O5000+*P20000+Q+R+S+T1+*U26000+V26000+W.....22500+ {This amount is the underprint amount for Field 05-U}