@TaxGuyBill Thank you!!!!!!!!!

Since TP didn't purchase the home, any need to add mother's cost basis, or can I leave the purchase price blank on the adjusted basis worksheet?

After entry of the selling expenses to include the mortgage payoff, the Home Sale Worksheet reconciles to the Settlement Statement exactly.

Because the sales price is reduced by the gift of equity, should I include a supporting statement as explanation since the 1099 was reported to the IRS with a different amount. Or am I being overly cautious?