Here's the IRS rule:
"Generally, you're not eligible for the exclusion if you excluded the gain from the sale of another home during the two-year period prior to the sale of your home."
https://www.irs.gov/taxtopics/tc701
So you can't use the exclusion on both of two homes sold during the same tax year. You can only use it on the first home sold.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
