Form 709 Schedule A Column e Donor's Adj Basis of Gift

Hi there,

I sold my home 8/30/2024 to my son for less than market value.

Market value was  $455,000 (Appraisal done 8/2/2024)

He purchased for $386,000 and escrow closed on 8/30/2024.

He got a mortgage for $300,000, with down payment equity of $86,000.

Would the Donor's Adj Basis of Gift (e) be $300,000 and the Value on Date of Gift (g) be$155,000 ( this is the total equity gift which includes the down payment equity gift of $86,000.

or would it be $455,000?

Also, my original basis in the house which I bought in 2000 was $171,020. Should this go on (e) instead ? Just confused on how to arrive at the basis!

Also, if you put $455,000 for (g) this will get put on Schedule A Part 4 line 1 for the total value of gift which is not accurate. Of course it doesn't really matter since it is way below the $ 13.99 million lifetime gift tax exclusion. Thanks in advance!