Retirement tax questions

Thank you.  Just a few quick follow-up questions.

 

If I was living in Mom's house for several years, as my main residence, prior to her passing and my siblings and I inheriting, can't I just treat the sale of her house as the sale of my main home?  Does only having a 1/3 interest matter at all?  If Mom passed away in April 2020, is that the date that my siblings and I "acquired" the house?

 

When I say I used Mom's house as my main residence, I mean I was living there full-time (looking after Mom).  My driver's license, car registration and voter's registration all had her address on it.  And lastly, all of my W-2 forms tax returns also had her address.  I would think that would imply that Mom's house was my main residence for all intents and purposes, even though I did not have an ownership interest until April 2020.  Of course, utilities and homestead exemption were all in her name until her passing.

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