Deductions & credits

Thanks for your reply.  I misstated my question.  My FIL, does currently own 1% of the property. He has lived in it for the five years, and has not paid any rent.  I have rented out the other 2/3 of the home and claimed it on my taxes as rental property.  If I were to do the quitclaim deed now, giving him 100% ownership, would the clock start over for him to exclude the gain or would his time in the property, albeit at only 1% ownership share, allow him to qualify for the full exemption?  The property will have approximately a 150k gain from sale.