Tax advice for sale of rental property owner occupied

[Susan Dias]

I’m in the process of selling moms house  owner occupied for 60 years. Selling to pay for nursing home. After she moved to NH 3/2022 I rented all three apartments for 2 years. Evicted them for no rent and refusing to let me show  house. Mom lived there 2 years of the last 5. Prior to NH placement she only rented one apartment. 3rd floor was used for storage. 3 Garages werenot used by tenants. How do I determine basis to pay as little capital gains tax as possible? How much of the 250k can she claim? I know this is complicated. Ty
 

[Linda Weygant]

Not enough information provided to give an accurate answer.

Please get to a qualified professional to file her tax return this year.  This is an area that can have MANY negative repercussions if done incorrectly, particularly as concerns help with paying for a care home.