I need help with this please

To qualify for exclusion treatment on the sale of a principal residence, the raidence must have been owned and used by the taxpayer for at least two years during the ve-year period ending on the date of the sale; Are there any exceptions to this provis'on? There is an exception under 121 . Under this code section, the exclusion amount for a taxpayer ling single is E which is V by a fraction, the numerator of which is the number of qualifying months and the denominator of which E; [: months. The result is the maximum amount of 7 gain. The relief provision applies when the failure to meet the two-year ownership and occupancy requirement results V