Title transfer to child and capital gains tax question

[Account Closed]

I purchased a condo 2 years ago for 50K. My daugter has been living there ever since (so 2 year residency requirement has been met)

Now the property is worth about 70K. I would like to transfer the title to my daughter so that she can sell it and keep the money. What would be her cost basis? Would she be able to use the 2 year primary residence rule?