Taxes - Capital Gains

[Frances Laboy]

Hello. I own a property here in FL since 2019, but we are looking to relocate in Puerto Rico. We would like to rent the house for around 2yrs. If we move to PR and we sell the property after 2 yrs: 

1- is the 2 out of 5 yr rule still apply to me in FL? 

2- how much capital gains do I have to pay in Puerto Rico after living in PR but selling a property located in FL. 

Please advise. Thank you.