Ownars must include an asset disposed of by a family for less than fair market value as part of

$3$ tamilys weselb.

A$.$ For as long ag the family lives in the tax credit property.

Far $2$ yoars after the furnily moves into the property.

C$.$ Owmers do not need to include the asset because the family no ianger owns the

ussat:

D$.$ For $2$ years atter the date the family disposed of the asset.