TP divorced in 2023.  TP lived in host until sold in 2024.  $400K gain to report.  Former spouse retained share in home and net funds after sale were split.  1099-S was not provided by closing agent.  To benefit from the capital gain exclusion, do I just split all the figures in half and report only TP's halves as the sales price and expenses?  Do I split the basis in half?  Is there a worksheet or form I should use to apportion everything so both parties can use the exclusion.