my partner acquired a property 11/2017 before we were together and lived in as primary residence. I moved in with partner in 5/2020. During covid we were both working from home in 700 sqft apt. In 1/2022, we bought a new home that allowed for better work conditions, and we got married later in 2022. We moved out of the apt in 2/2022. Apt was placed in service as a rental 3/2022. To satisfy the home gain exclusion we would need to live in it for 2 years of the last 5. That would only be satisfied if we sold by the end of 2/2025. (lived there 3/2020-2/2022). If we sell the apt after 3/2025, would we be eligible for partial home exclusion due to unforeseen conditions like covid? I.E. if we sold in 3/2026, we would have lived there for 1 year in last 5 and be eligible for 50% of the full exclusion?