They lived in the property first, then rented. Non-qualified use only applies when you rent first then live in the property.
Section B. Determine your non-qualified use gain. Complete this section only if there is a period, after the
year 2008, when neither you nor your spouse (or your former spouse) used the property as a main home,
and that period of non-use occurred during the 5–year period prior to the date of sale and before the time when you or your spouse (or your former spouse) used that the property as a main home.
