A deed of a home contained the parents as parties of the first part and 3 decedents as parties of the second part, which contains the following "convey and confirm unto the said parties of the second part, their heirs and assigns, as joint tenants with the right of survivorship and not as tenants in common". The parents passed away in 2020 and deed was transferred to the second party, the decedents sold the home in 2022. How is the gain/loss on the sale of home determined?
