Good afternoon. If you make a gift of a ownership interest in your home, it is a gift...not a sale. As a gift, the determination is whether there is a gift tax; it is not an income tax issue. Most likely, there is no gift tax consequence...you have a $13,000 annual gift exclusion PLUS you have a $5,000,000 lifetime gift exemption. So, you should be well within the exclusion and exemption to protect your from any gift tax.
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The information given here is not legal advice. As all states have different intricacies in their laws, the information given is general only. This communication does not establish an attorney-client relationship with you. I hope this answer has been helpful to you.