36. during the most recent tax year, glenn sold his home 18 months after he purchased it. however, he could still qualify for a portion of the current '121 exclusion even though he failed the two-year requirement since:

• he moved to a new place of employment 45 miles away from his old residence.

• the purpose of his move was to benefit his general health.

• he sold his home because he was retiring.

• he lost his job and was unable to make payments.