She is probably eligible for the capital gain exclusion.
Qualifying for the Exclusion
In general, to qualify for the Section 121 exclusion, you must meet both t...
The IRS has many articles on gig work. This is one of them.
https://www.irs.gov/newsroom/here-are-some-things-gig-economy-workers-should-know-about-their-tax-re...
