My name is on the title of my mother's house. Her name is on it as well. My name was added prior to being married. I got married and my wife lived in the house with me for a little over a year. We are now selling the house and we have capital gains. I meet the use/ownership tests, but she does not. Could you please advise on if she will have to pay capital gain taxes and report them or when we file a joint return will it just count towards my $250,000 exemption?