My question is: My father died 30 years ago. My mom received half share of the house and controlling rights/usufruct until she dies or sells house. The other half ownership is shared between myself and siblings, when she sells. She had to sell the house this year for health reasons, and since this is the only home she has ever owned, she gets exception for capital gains on the house.

Do her exception apply for the half that myself and siblings own/inherit? If not, is there any other ways to defray the capital gains, since the cost basis is very small (40 years since purchase, minimal capital improvements).

Thanks!