Turning a rental into 2 primary residences

[Teresa Wang]

I have a client who owns property and is renting it out. Meanwhile, she is renting another property as her primary residence.

Now she wants to sell her property, end her lease, and use the proceeds to help her son buy a home to live in and buy herself a new primary residence.

Anyone know of a way to avoid the capital gains on the sale of her rental property to fund these purchases?