Converting primary home to rental - capital gains tax question upon sale

[Karthik Ragunathan]

I plan to convert my primary home(of 4+ years) to a rental and try it out renting for a year to two to see if it works out but say it doesn't work and I sell the home in 2025, will I still be able to get the capital gains benefit(for primary homes of >2 years) ?

My understanding is I will have to take depreciation on the dwelling for 2024 and 2025 till the sale, my cost basis will be lower than purchase price but what happens to capital gains at sell?

Thank you