Unique Capital Gains Question

[Dillon Cook]

Question for a CPA out there.. I have a client who bought land in March 2022.  She then bought and put a mobile home on the property in July 2022.  Can she sell in March and avoid capital gains tax?  Or since the mortgage and mobile home wasn't until July, does she need to wait until then?

I suspect the anwer, but appreciate some input.  Also, if you're local, I may like to connect you with client.