Never seen this before for hoping for some guidance.

Mom gifted daughter a house in in September 2021. The daughter was living in the house for 4 years when the house was gifted. In October of 2021 of same year, the daughter decided to sell the house for $220k.

Mom purchased the house in September 2017 for $157K

I know the daughter gets will show that basis date is 9/2017. Would this be considered sale of personal residence that the daughter lived in for 4 years? This is a strange one. Any guidance will be appreciated.