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Your mom could potentially exclude up to $250,000 of gain from the sale of her primary residence from her income, thanks to a special tax provision. To qualify, she needs to have owned and lived in the house as her main home for at least two of the last five years before the sale. If she meets these requirements, she won't owe any tax on the gain up to $250,000.

However, it's important to note that this exclusion applies to the gain, not the total sale price. The gain is the difference between what she originally paid for the house (plus any improvements) and the sale price. So, if the gain from the sale is under $150,000, she likely won't owe any tax on it.

Remember, this is a general explanation and her specific situation could be different, so it's always a good idea to keep detailed records and consult with a tax professional if needed.