Depreciation is only taken into account when calculating your mother's gain or loss on the sale of the property. Your half was never depreciated since it was not rented.
For a ballpark figure for the calculations for each of you, take half of the original cost basis and add half of any basis adjustments (closing costs, major improvements over the years it was owned) and compare it to half of the proceeds of the sale.
Then, for your mother's share, the basis from the calculation above is reduced further by the total depreciation that was taken over the period of ownership and rental.
@ADavis2
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