USA taxes due on sold mobile home

[Donna Leyrer]

My mother recently sold her mobile home for less than it was actually worth. It had been on the market for more than a year and she did not want to have to winter it over again. She received the check, title has been changed and we wonder what taxes she will be required to pay on this sale. (ie: federal or state) The mobile home was sold in PA and she now lives in NY state. Any guidance would be MUCH appreciated.