Taxes on Rental property that I lived in for less than 2 years

[Norman Campbell]

I own a rental property in Kentucky.  I purchased it in December 20, 2013.  Due to a new job in Virginia, I moved and rented it out on December 1, 2015.  I now have a tenet on a 18 month lease.  I'm currently renting in Va. and planning to sale the house in Ky. at the end of the lease and buy a home in Va.  After some research its looking like I may be liable for short/long-term capital gains tax.  I also read that I may be able to declare a hardship because of the job relocation and the capital gains tax can be prorated.  

Can any shed some light on this situation?