This article https://acrobat.adobe.com/link/track?uri=urn:aaid:scds:US:a0980f6d-9ea3-35ff-bafc-a85ef2722e6c says on page 6 of the pdf "Effective for decedents dying after December 31, 2009,38 the $250,000 exclusion is extended to estates, heirs and certain revocable trusts. Under new Section 121(d)(9), an estate or heir can exclude $250,000 of gain if the decedent used the property as his or her principal residence for two or more years during the five-year period prior to the sale."
