Can Section 121 be claimed every year between husband and wife?

[Elsa Liu]

Question about the Section 121 Exclusion, the “Capital Gains Exclusion”. $250k limit for single and $500k for married. We are married but can we be treated as single? All our properties qualify for the “two out of five years” primary residence rule. 

Below are the detailed description about our case:

House A: under wife's name, was primary residence for 2 years, 2015~2016, sold on year 2017 with capital gain $100,000, claimed exemption already on separate tax return on 2017.

House B: under husband's name, was his primary residence for 2 years, 2014~2015 (married year 2015), sold on year 2018, capital gain $110,000.

House C: under wife's name, was primary residence for 2 years, 2017~2018, capital gain probably $80,000 if sell.

Question 1: Can we claim the exemption of 110,000 on House B this year? Do we need to file separate tax returns or jointly?

Question 2: Can we sell house C on year 2019 and claim the capital gain again?