Deductions & credits

Lets assume you sell your house to your kid for 120. You had a basis of 100 in the house and the FMV was 135. You gift 15 of equity to your kid. If you had not previously recognized the 35k gain (FMV-Basis) then your basis after the gift is 85 (100-15). and the gain is 35 (120-85). On the other hand, lets say the same facts but you gift 15 cash to your kid. sale price of 135 less basis of 100 same 35 gain. I don't see how you avoid gain on the diff between selling price and basis. In the second example (cash gift) if you ALSO reduced the selling price below FMV you would have made an additional gift since it is related parties. I have this real actual circumstance right now for this 2017 filing year. I have not finished the return because I am looking for support for the position. I really need the help getting there. I am a CPA with 35 years tax experience. Appreciate any help you can give me to get me over the substantial authority hill.