Capital gains on sale of mom's property?

[Eve Harmony]

Hello,

We are in the process of selling my mom's house because she's having health issues and needs to move in with me. We plan to use the money from the sale to purchase a rental property (most likely a vacation rental) so her money can grow and she can have cash flow from it. It's either that or put it in an annuity, still deciding. I'm wondering if she will have to pay capital gains on the sale of her home if we use the money to get her either an annuity or a vacation rental? Thank you for any help!