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you should be 'in the clear'; the law does have a heart! 

 

see IRS link below - page  3 

 

https://www.irs.gov/pub/irs-pdf/p523.pdf

 

any time you spent living in a care facility (such as a nursing home) counts toward your residence requirement, so long as the facility
has a license from a state or other political entity to care for people with your condition.

 

so what this says to me is that assuming your mother's nursing home was licensed by the state, she technically lived in the home continuously from 1995 until the date of sale for the purpose of the residency test. She should meet the 24 month residency test!