Sale price $250k.

Two TIC each receive $125k.

Mom received $44k.

It's too much money.

And if the two TIC didn't live there, they don't have a Main Residence gain.

And if Mom didn't own the home or have a remainderman position of some sort, she didn't own the home that was her main home.

It seems everyone has some sort of income or gain to report.

Not everyone's good intention is done with proper guidance.