Tax question

[Jim Johns]

Hi,

In 2002 i bought my house for 222,000 and my parents lived with me.
In 2008, I decided to leave the house for my parents and buy a new house. So, I decided to let my brother refinance the house in his name for 240,000 and keep my name on the deed for 50%.
I owed 183,000 on the house. So i removed my name of the loan.

My brother got 57,000 from the loan which he gave back to me.
I paid the 14,000 for closing. So i got 43000 from this deal.

Does anybody know what i need to do on my tax return?

Thanks