Mom has 2 homes 2 miles apart. Sister has lived in the older house for 20 years without rent or paper trail. Sister has cable, and Edison in her name and water is in my moms. Closets and garage are all mom's property at the older home. Mom has NOT used her one capital gain credit, neither home has a mortgage. The older home has a 250k gain if sold.....Is it posable to "record" the older home as mom's primary resident so she can sell it and waive the CG?