Deductions & credits

Thank you for your quick response.  My mother was not on title to the property so we assumed it was inherited from my father.  But the land was sold at a lower price than the value at the time of my mother's death.  Tax records show that it was valued at 367000 in 2019.  My parents had a trust but that property was not placed in the trust.  The actual tax records did still  have all his siblings on title when we sold it.  So we distributed most of the proceeds to all the heirs.  The balance of 91000 was used to reimburse those who contributed to the taxes.