They've owned the home for 40 years. Basis is probably $200K or less. They are in their 90's and physically unable to return to the home. The home is currently sitting vacant and contains the majority of their personal possessions. Thay are 100% against renting the home. They do not need the proceeds from selling the home (they have savings and other income). They are strictly concerned with paying the least amount in taxes so they can leave more money to their daughters. I appreciate your help
