135963
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In 2008 my husband's parents passed away and the house was left to my husband and his brother.

Then in 2015 my son bought out my brother in laws 1/2 of the house. So my husband and son owned the home.

Now my husband has given his 1/2 of the home to my son. Who now owns it 100%.

How do we figure the Donor's adjusted basis of gift for my husband to complete Form 709 Schedule A.