Have Tax Questions? Ask a Tax Expert for Answers ASAP
As long as she lived in the home for any 24 months out of the last five years, there will be an exclusion of $250,000 of capital gains (for one filing as single) at the federal level
Depending on her domicile for the tax year in Question, each state probably has a credit for taxes padi to another state ... let me check on that for you
Regarding CA, see this
Regardng Arizona: As a part-year resident, you are subject to Arizona tax on any income you earned in Arizona while an Arizona resident and any income you earned from an Arizona source before moving to (or after leaving) the State. If you are subject to tax by both Arizona and another state on the same income, you may be eligible for a tax credit. For more information, see Arizona Form 309.