Tax question in Texas

[Jesse Barahona]

Hello everybody! Quick question, I have some body that is going to sell their home, Single Man 3 years living in the property as a primary. Bought it using an FHA Loan,

What are the tax implications on this? When he sells is there an exemption since it is his first home? Or will he be taxed capital gains, if you know a CPA in Texas as well that would be great! Thank you all.