the rule about 2 out of the last 5 years rule? IRS

[Alan Faitel]

My accountant is worried about my home being sold some day, and the rule about 2 out of the last 5 years rule?

I'm looking for some help with the IRS rule 262 Or Publication 523.

I've owned my principal residence for 20 years. I've turned it into an Airbnb and I rented out for the first time in December 2020. We got income for the first time on Airbnb on 1-12-21, but the home was rented dec -2020.

Help.