Follow up on earlier Question

Mom gifts daughter a house on 9/13/2021. House was purchased in 2017 for $157K encumbered by mortgage. 

Daughter was living in the house since 2017. Daughter sells the house 1 month after it was gifted for $225K. At closing mortgage of $41K was paid off and daughter received the rest of money. 

How does the $41 affect the basis?