About 14 years ago we helped our daughter to purchase a house. The house is registered on our 3 names in equal parts. My daughter lived (and still lives) in the house all these years and it’s her principal residence. No part of the house was never rented or otherwise generating any income. Now we want to transfer our part to her for Zero Dollars. Is our part considered to be a deemed disposition? Are we, as the “gifters” or “transferors”, subject to capital gains tax arising from the transaction? I would appreciate your professional take on this situation. Thanks.