We're selling to her at 1/2 tax value plus the cost of improvements we've made (60 year old house, so the original HVAC was replaced, wood floors redone, some plumbing and electrical work, paint, etc). She's getting a good deal, and we're happy to keep it in the family. There will be no drama, but I think everyone will be happy with a lawyer. Except me; I'm the cheap one...