Gross income shall not include gain from the sale or exchange of property if, during the 5-year period ending on the date of the sale or exchange, such property has been owned and used by the taxpayer as the taxpayer’s principal residence for periods aggregating 2 years or more.
https://www.law.cornell.edu/uscode/text/26/121
Short cap gain- owned short time.
Depends on lease. Any payments towards a purchase price?
