A widowed, 82-year-old woman is currently in a nursing home on Medicaid and is up for renewal of her Medicaid eligibility. The woman’s house recently sold. We need to spend down the proceeds to Medicaid’s $2,000 asset threshold. She owned the home with her children, who all received their checks from the sale of the home. The capital gains taxes due from the sale of the house will not be paid before the renewal of Medicaid. What options do we have to keep an amount to cover the taxes and not be penalized? What options do we have to spend down? Is gifting an option? This is in Wisconsin.