The Tax Cuts and Jobs Act ended the penalty for not having minimum essential health coverage starting in 2019 (not for 2018). However, an individual without coverage in 2018 may be able to escape the penalty by claiming an exemption. Some must be requested from CMS; others directly on the tax return. Check the IRS website (https://www.irs.gov/affordable-care-act/individuals-and-families/aca-individual-shared-responsibility-provision-exemptions) for more details.
Increase in value of property due to market conditions. When you sell appreciated property, you pay tax on the appreciation since the date of purchase. When you donate appreciated property held long term, you may generally deduct the appreciated value.