technically the regs say 24 full months or 730 days IRS reg 1.121-1(c)(1). so sale on or after 2/15/2023
assuming you are married, only 1 of you must own the residence but both of you must meet the 2-year occupancy requirement.
temporary absences are ignored.
close on 2/14/ 2023 and you lose the entire exemption unless you meet one of the partial exemption rules.
