Is a life estate deed a gift, a purchase, or an inheritance, for the remainderman? For Form 8949, is the "date acquired" the date of deed or date of death of the grantor?

[kcwojo]

My mother established a life estate deed in November 1991. She (the Grantor) retained a life estate. My sister and I were the remaindermen. The money "transferred" for it was $1.00. My mother died 3/11/2018.

 We sold the house in October 2018. 

[ee-ea]

A life estate deed is an inheritance to the remainderman

The "date acquired" is the date of death of the grantor