donated real estate

I have 9 donated parcels of real estate. The value for each of the lots is based of the value shown on the appraisal. Eventually, some lots will be sold for under the appraised value and others donated. So, there will be a loss to show on the books for some lots. I have entered the 9 lots in qbs so far as "assets" which is on the balance sheet. I do not think the lots should be categized as "fixed assets" because they were donated and not purchased.  I also have an expense of the title insurance for the lots so I created an expense account for donated lot, which is on the p&l. Any suggestion if this is correct?

When these lots are sold or donated; how should I categorize these 9 lots in QuickBooks? Being that these lots are donated, I think I need to show these lots as income.