Is income reported on a 1099-S for the remaining value of life use upon sale of a primary home taxable income, and if so how is it entered in Turbo Tax?

My dad left his half of my parent's house to the kids, and provided life use for my mom. The house has now been sold, and my mom recieved a 1099-S for the remaining value of the life use of the home. Is this taxable income, and if so, where/how do I report it in Turbo Tax premier?