Sale of second home where adult child lived for two years

[artinigam]

We have a second home that we owned for two years and are now selling. Our adult child was the only resident during this period.  When we sell, can we use any of our exemption on gain of home?  On the basis that it was occupied by immediate family member for the two years...

[Bsch4477]

There is no exemption for immediate family. 

[DoninGA]

There is no exclusion of gains when you sell a second home, with or without a relative living in the second home.