Capital Gains Question

[Julie Leanos]

Hello All, 

For those of you who have had experience on renting/buying/selling primary properties, we are getting different answers regarding the Capital Gains tax exemption rule (2 of the 5 years rule).  

We bought a primary residence in April of 2017. Let's call this Property A.  We bought Property B on September 24, 2020 (closing day) and moved into it on October 14th, 2020 (making it our primary residence).  We rented out Property A April 15th of 2021.   Property A was vacated by tenants March 15th of 2023. We listed Property A (around July 2023) and it went under contract this month. The closing was set for September 30th but the buyer's lender pushed the date to October 20th, 2023.  

Will we have to pay any Capital Gains tax on Property A?

Thanks for your help!

Julie