thanks for your response.
I agree with your assessment that the house was for personal use based upon the life tenancy and therefore not eligible for claiming any capital loss. Because my Mother's advance age, the elder law attorney deemed the value of her future life tenancy to be immaterial. Mom moved to a convalescent home in Feb 2021 and we sold the house in May 2021.
So, sale gets reported by me showing a loss that is not deductible because it was property used for personal use?
