Carl
Level 15

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Live in the home for 24 months not 6 months.

While it will definitely help, it may not qualify one for the full exclusion. If the owner is the last occupant to vacate the premises, then you have to figure in the period of "non-qualified use".  See IRS Publication 523 page 13 at https://www.irs.gov/pub/irs-pdf/p523.pdf and read the section for Business or Rental Use of Home.