@Carl He has "Nonqualified Use", so he can only exclude PART of the gain.
@jeffo45 If it was your Principal Residence for 732 days out of 1915 days of ownership (about 5 years, 3 months), not counting the gain from the depreciation, only 38.2% (732 divided by 1915) of the Gain can be excluded. So the other 61.8% of the Gain is taxable, plus the depreciation.
