想搞清楚一点

IRS says " in order to qualify for the $500,000 capital gains exclusion, you must have owned and used the property as your principal residence for two out of five years prior to the date of sale." and " you must not have used this same exclusion in the two-year period prior to the sale". 卢妹妹太有钱了，　15% is a lot, it will show a big difference in a long term unless you want to deduct depreciation from the rental property.

so 要想avoid capital gain, 必须在第５年内卖掉．我的理解对吧？