Does Estate get section 121 exclusion and what is basis of home sold by estate

[cipparulo12345]

Client's mom passed away in 2019. There are 3 beneficiaries. Client is executor. The home of the decedent did not pass to any beneficiary but was sold by the estate during estate administration. The mom who passed away would have been entitled to the section 121 exclusion. Does the estate get the exclusion? What I have researched the answer is no.
Also what is the basis of the home. It did not pass to a beneficiary. Is the basis cost plus improvements plus 1/2 of the FMV when the first spouse (her husband) passed away?
They should have left it to a beneficiary in order to get the step up basis. Can anyone provide any imput on these 2 questions? Am I right? Input is appreciated.

[New York Enrolled Agent]

No exclusion for an estate - at one time there was but §121(d)(11) was repealed by PL 111-312

The mom owned the house at her death - correct? If so, the house would be valued at the FMV on the day of death.

[cipparulo12345]

Thanks.Yes the Mom owned the home. I saw something like if it was sold by the estate it noes not get inherited. I might of misunderstood.

[cipparulo12345]

I mean I saw something if it was sold by the estate it does not get FMV. I might of misunderstood.