What income does she have?   I bought a 40 one time on a 5 year payment  plan because she didn't have much income.  IF total income is under $86000? including payment Capital gain is not taxed.   Contract for deed, Might have to make payment for a longer time.  Does she live on the 40?  $250000 Capital gains tax free selling Home lived in for 2 of last 5 years.