I gave you all the facts that I have.  George owned the home until he died in 2013.  His brother Louise lived in the home from 2013 until it was sold.  There was a long probate process and the home was put under George estate in 2018.  George estate sold the home in 2018.  Proceeds from sale of home was later put in Louise irrevocable trust in 2019.
So you said that since George did not sell the home, his estate could not use the $250,000 capital gain exclusion.  I thought that George and his estate are treated as one.  Thanks for your answer