She has a $130,000 home equity loan on a $200,000 home. I want to care for her which means I have to sell my home leaving me with approx. $150,000 to buy her home. I am also disabled with a low income so I am concerned about would we be hit with some type of penalty or what would happen if she would have to go to a nursing home (we really don't want this to ever happen.) Since she would not be selling it to me for way under value, would I be hit with a penalty?