If the property is sold within 12 months of your partner moving out, the entire gain will be exempt from CGT.
The exempt amount is calculated by dividing the number of months it was her PPR + 12, by the number of months of ownership.
So, if she owned it for 24 months by the time it sells, the exempt part of the gain will be 9+12/24, which is 87.5% which leaves 12.5% of the €119,200 gain taxable. So, only €14,900 is subject to CGT at 20% and the tax payable would be €2,980.