madalex

My wife bought an apartment more than 10 years ago, and I gave her around 95K to purchase it. The apartment is under her name and without my name. Several years later, we divorced in 2020 and settled everything. The apartment would still under her name, we don't have any issues on our financials. Recently, She sold her apartment, and she is happy to give me 40K. For my taxation, is it this capital gain? or actually, I lost 55K?