What is the best thing to do concerning taxes and getting the most out of that old home for later expenses down the road?

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Moms has been in a assisted living in AZ for the last 7 months. It is time to sell her old home. Don't really need to sell for money.

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There is a one-time exclusion for the sale of a home, thank God and the IRS. See IRS publication 523 for details.
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