Deductions & credits

The information was very helpful.  Are you able to pro-rate the gain?  We were in the home for 19 months of the last 5 years.  Therefore, we don't make the 24 month threshold.  Is the 2 year requirement a firm requirement or is there a way to pro-rate the fact it was the primary residence for 19 months of the past five years?

 

Please advise.  Thanks.