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Jed sold his principal residence during the current year at a gain. He sold his prior principal residence three years ago. Jed may be entitled

Jed sold his principal residence during the current year at a gain. He sold his prior principal residence three years ago. Jed may be entitled to a partial exclusion under Section 121 for which of the following circumstances?

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Jed was transferred to a different city by his employer and continues his employment there for 5 years.

Jed moves to a nursing home because of a health trauma.

Jed moves because of a divorce.

All of the above may qualify Jed for a partial exclusion under of gain .

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