Income Taxes	12 Months Ended
	Dec. 31, 2021
Income Taxes [Abstract]
Income Taxes	NOTE 14. INCOME TAXES For the period from January 1 through December 1, 2021 and the years ended December 2020 and 2019, the income tax expense related to the operating partnership included primarily certain state and local taxes totaling $99, $105, and $175 respectively. The components of the income tax expense (benefit) from the TRS for the period from January 1, 2021 through December 1, 2021 and the years ended December 31, 2020 and 2019 were as follows: For the period from January 1 through December 1, Year ended December 31, 2021 2020 2019Federal: Current$ 184 $ - $ -Deferred - (550) 817State and local: Current 9 - 2Deferred - 70 (57)Income tax expense (benefit)$ 193 $ (480) $ 762 Actual income tax expense of the TRS for the period from January 1 through December 1, 2021 and the years ended December 31, 2020 and 2019 differs from the “expected” income tax expense (benefit) (computed by applying the appropriate U.S. federal income tax rate of 21% to earnings before income taxes) as a result of the following: For the period from January 1 through December 1, Year ended December 31, 2021 2020 2019Computed "expected" income tax (benefit) expense$ 729 $ (1,893) $ 403State income taxes, net of federal income tax (benefit) expense 184 (240) 62(Decrease) increase in valuation allowance (801) 1,383 (124)Return to provision adjustments 81 248 431Other - 22 (10)Total income tax expense (benefit)$ 193 $ (480) $ 762 The tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities at December 31, 2021 and 2020 are as follows: As of December 31, 2021‎(Liquidation Basis) As of December 31, 2020‎(Going Concern Basis)Deferred Tax Assets Accrued expenses and other$ - $ 101Net operating losses carried forward for federal income tax purposes 693 1,951Net operating losses carried forward for state income tax purposes 248 424AMT - -Subtotal deferred tax assets 941 2,476Valuation allowance (941) (1,742)Total deferred tax assets - 734 Deferred Liabilities Tax depreciation in excess of book depreciation - 734Atlanta JV basis difference - -Total deferred tax liabilities - 734Net deferred tax assets (liabilities)$ - $ - In assessing the realizability of deferred tax assets, the Company considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The Company considers projected reversals of deferred income tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Prior to 2020, it was determined by management that a valuation allowance against deferred tax assets was not required, with the exception of an allowance against certain state net operating losses, as management believed that it is more likely than not that remaining deferred tax assets will be realized. In 2020, as a result of the impact of the COVID-19 pandemic on the Company’s performance, the Company believes that a full valuation allowance against the net deferred tax asset position was necessary at December 31, 2020, which requires a valuation allowance of $1,742 as of that date. During the period from January 1 through December 1, 2021, as a result of a taxable gain in the TRS due to the Portfolio Sale, a portion of the valuation allowance was released to offset the gain, leaving a valuation allowance of $941 against the full net deferred tax asset position on December 1, 2021. After consideration of limitations related to a change in control as defined under Internal Revenue Code Section 382 following the Company’s common and preferred equity transactions, the TRS’s net operating loss carryforward at December 31, 2021 as determined for federal income tax purposes was $3,301. The availability of the loss carryforwards will expire in 2027 through 2034, with an indefinite carryforward for losses arising after December 31, 2017. These net operating losses are not expected to be realized as a result of the Plan of Liquidation as previously discussed. As of December 31, 2021, the tax years that remain subject to examination by major tax jurisdictions generally include 2018 through 2021. Distributions to the extent of our current and accumulated earnings and profits for federal income tax purposes generally will be taxable to a shareholder as ordinary income. Distributions in excess of current and accumulated earnings and profits generally will be treated as a nontaxable reduction of the shareholder’s basis in such shareholder’s shares, to the extent thereof, and thereafter as taxable capital gain. Distributions that are treated as a reduction of the shareholder’s basis in its shares will have the effect of increasing the amount of gain, or reducing the amount of loss, recognized upon the sale of the shareholder’s shares. For income tax purposes, the distribution made in December 2021 was characterized as a cash liquidation distribution. There were no distributions made in 2020. The distributions paid per share for the year ended December 31, 2019 was characterized as follows. For the year ended December 31, 2019 Amount %Common Shares: Ordinary income$ - -Capital gain - -Return of capital 0.585000 100%Total$0.585000 100% Series E Preferred Stock: Ordinary income$ - -Capital gain - -Return of capital 0.468750  100%Total$ 0.468750  100% The common and preferred share distributions declared on December 11, 2018 and paid on January 3, 2019 and December 31, 2018, respectively, were treated as 2018 distributions for tax purposes.