"Her husband passed in 2021 so she only gets the $250,000 exclusion not $500,000"

Two Years from date of death. Compare DOD and Sale Date.

"Purchased for $125,000"

Well, it would have been:

$600,000 minus basis (orig cost + improvements), so you would clearly be under $500k. But now, you have more work to do, since this is a mixed use property.

"If we could please just keep the comments to helping comments that would be great."

Here is Help: stop expecting everyone to drop their work to do yours for you. Once again, you are taxing the patience of those who took sympathy when you took over mom-mom's practice, and hadn't already gotten grounded in the Tax Regulations that apply to doing the work at this level.

Now you should see how much you need to be mentored, not over the internet, but someone in person (as you expressed is a method you like). You need to be able to know what every part of this will be, and to show your work, for your own professional status. You are signing these returns, for goodness sake! Have you no pride or shame?

"I'd like to get this return done tonight because this lady is 81-year-old has almost a 2-hour drive here."

Some people on the internet have already ended their work day. We all have differing time zones. No one here is an Intuit employee, unless you see Intuit by their username. No one here is at your beck and call or paid to "stand by to take your call."

You cannot ask to be helped the way you have begged for it, and then get mad when we want to politely draw a line in the sand for what you should expect from peer volunteers.