I lived in home A as my primary residence for 4 years.
When I purchased home B in 2020, I rented home A for a year before I sold home A in 2022. I took the capital gains tax exemption on home A in 2022.
I have now lived in home B (as my primary residence) for 3 years. I'm considering selling home B in 2024.
The exemption says it is only available once every two years. Can I take the capital gains tax exemption on home B in 2024 after also using it in 2022? Both homes fit the independent use case but I'm not sure if the every 2 years rule means I can take the exemption again starting in 2024 or if it means 2025?
