I'm not counting 24 months but I do count 15 for a partial exclusion. Since her assisted living time was after the sale that won't be a factor. The math then would be 15/24 = .625. .625 x 250K = 156,250 max exclusion. TurboTax will step you through the partial exclusion calculation.
Also keep in mind the exclusion is on the gain if any on the sale. The TurboTax interview "Home Sale" topic will step you through the process. Generally, what did she originally pay for the home plus any major improvements to it over the years is her cost basis. You then would take the sales price of the property and subtract any selling costs (like commissions/fees) and subtract her basis to arrive at any gain.
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