Avoiding Capital Gains Tax on Residence Sale

[Jennifer H.]

Hi all, three quick questions.

1) Just wondering if there anything, beyond the 250k exemption, my friend selling his residence can do to avoid the capital gains tax.

He's in California, single and has lived in the home more than 2 years. I think only in the last 6 months he went from shared title holder/owner to sole owner and only one on title.

2) I've heard one can do a contingent purchase on the new home to avoid capital gains, but I'm finding little on this.  Is that true and is this the 1301 sale?

3) Is a CPA specializing in Real Estate the correct person to ultimately consult on this?  I'm basically just researching and helping get ducks in a row before he speaks to someone.

thanks for your time and knowledge.