A single person owned and lived in a mobile home on a piece of land for several years as her principal residence. She got married and removed the mobile home and put in a new mobile home; her new husband moved in and they lived there not quite 2 years.
Although the homes changed but the location remained the same, do they still meet the 2 year time frame of occupancy to exclude gain?
They moved because she found a better job 300 mi. away.
Thanks.