Capital Gain question, donor(parent) makes lifetime distribution to his three children of his home 25% each 20 years ago (there is no will or trust) The parent deceased in 2021 and the children claim the property should be exempt from capital gains due to lifetime advances of inheritances research stating that their names were added only for asset protection to the parent who lived in the home until his passing.  Will inheritance/lifetime advance of inheritance apply or the children exposed to the gain of the property sold in 2021 following the death of the parent.  Any comments are appreciated