@rbynaker nailed it.

The facts given:

Property in H's name (thus, his separate property???  If so, how would being in a community property state be relevant???)

"No will" Should it be extrapolated it to "No living Trust"?

The cited code sections generally have to do with property in a Grantor Trust.  If the attorney correctly used an estate, it probably reflected the extrapolated "no living trust". 

If the property were distributed from the estate to the surviving spouse - even for a nano-second before the close of escrow, making the surviving spouse the seller,  would Sec 121(b)(4) apply?  

Sold in 2022.  Who was the seller?  The Estate or the spouse?

At this point IF the estate was the seller and had not filed an initial return for 2021, @rbynaker 's suggestion might work.

Lotsa IF and MIGHTs...  Nature in this forum.  The devil is in the Facts.