This is convoluted but I need to know the best way to report this.  My client put 16% of the down payment on her parents home.  The trust deed reads the mother, father and daughter as joint tenants.  Mother died in 2019 and nothing was ever done to change title.  Father died in 2020.  House is sold.  Seller is listed as my client as successor trustee of the parents trust.  Title to the house was never in the trust.  My client did not live in the home. My client received two 1099-S - one for 16% of the proceeds to her as the Successor Trustee of the Trust and the balance to her fathers SSN but to her as successor trustee of the trust. Do I report 16% of the purchase price as the basis on my client's return and then 16% of the proceeds (less costs) and use the $250,000 exclusion for a single person - or is she entitled to the exclusion?