You did not sell your 25% so delete the sales information except for the date (of the gift). She not only gets your basis but also gets all the depreciation you took on your 25%.
she will be responsible for recapturing the depreciation you took if and when she sells it.
*****
For each asset you'll need to check a box. The item was sold .....given away
then it will ask the date sold which should be the date of the gift
************
you'll need to report the activity for 2023 through the date of the gift.
***
gift tax rules form 709
• You must file a gift tax return to split gifts with your spouse (regardless of their amount) as described in Part 1—General Information
https://www.irs.gov/pub/irs-pdf/i709.pdf
see page 7
