Publication 523: Am I qualify for partial exclusion under Other Facts and Circumstances because of long commute time(~4 hours round trip)

I will not meet the 2 years out of 5 years rule in this July. Also, my new office is not 50 miles farer than my old office. I am not meeting the standard requirements. However, Other Facts and Circumstances in Publication 523 says that I might still be qualify for partial exclusion for work related move. I was moving because I cannot get used to doing 4 hours commute post pandemic. It was a work related move.

 

My detail timeline is like below:

 

2015 July: Employed at company A
2018 May: Purchased my home

2018 July: Quit my job at company A (17 miles away from my home)

2019 Feb: Got a new job at company B (51 miles away from my home)

2021 Jul: Moved our from my home because the commuting would take ~4 hours a day. And I rented out my place

2024 July: I am planning to sell the property.