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Mom retained a life estate in home.   Her name and her 2 children's name were on the deed at the time of the sale.     The Property was sold prior to her death.  (October 2019)   She is still living, but had to move to a nursing home.   

I have figured the basis at the time of the gift, (2016) but I am confused as to what table to use to determine the % used for the life estate and remainderman for the sale of the property.    

Age at time of sale was 88.   Do I use table 5 under section 7520 to determine the interest rate, then go to Table S for that applicable interest rate - go to age 88 and find .08521 for the life estate and .91479 for the remainderman ? 

or do I go to Appendix A-17 ( Life estate and remainder interest table ) to find age 88 is .30859 for life estate and .69141 for remainderman? 


Thank you in advance for your help


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