Washington State cap gains exemption?

[Patrick Britton]

Quick tax question:

An individual purchases a home today and uses it as primary residence.  He makes some repairs, updates, upgrades, etc.  Next year sometime, he sells and realizes a capital gain of $100,000, for instance.  

Is any of this $100k taxable?  

if it helps, he files jointly, is a licensed contractor but fixing and flipping is not considered "regular" income.  

thanks!