try to give more details:

In 2020, trying to prepare accurate FA's, so gave list to client, they in turn provided, in limited fashion the current status of each item.  The one's in q here are:

2001 Ford Ranger   CB 16,470   -  A/D  16,470   - NBV - 0  -  gave away to family in 2017 - FMV $1,500

1992 Jeep                CB 2,000   -  A/D  2,000   - NBV - 0  -  gave away to family in 2010 - FMV $1,500

2008 Toy Tundra       CB 35,356   -  A/D  26,215   - NBV - 9,141 -  gave away to family in 2010 - FMV 10k

Best of my knowledge none of these were donated to charity and all given to family.

So I stand corrected, these shown above are not non-related.

Doe this help or is more information required.

The proper way, of course, would be to amend the prior years, but they are just wanting to correct this all in 2020.