Deductions & credits

this is getting confusing as there are two quitclaim deeds 

 

suggest reading this post as a guide; Paula has posted a lot and I find she knows what she is talking about.

 

https://ttlc.intuit.com/community/tax-credits-deductions/discussion/how-do-i-calculate-the-basis-on-... 

 

the article indicates that the portion of ownership that was retained by MIL (and by the 'someone' in the QCD before that can be stepped up at death.