The use of the plural in Reg § 1.469-9(c)(4) indicates that both spouses on a joint return are considered qualifying taxpayers if one spouse separately satisfies both requirements of RE pro. 

I later attended their high school graduation, yelled louder than anyone there :) They are now married with a baby.The second lady had a friend call instead of her to recommend her friend.

Searching for a similar showstopper that marries the past and present?

Utilize the 121 Exemption: Use the $250k (single) or $500k (married) tax exemption after renting for two years to supplement long-term care costs.3.

That's 15% on the sale of your property.  1031 exchanges are extremely difficult to accomplish for a non-us tax payer. 

@Ana Vhan - The IRS needs to see the same *taxpayer* on both sides of the exchange.If you file jointly, and your trust is disregarded, you should be able to take title in the name of the trust.Your tax professional can confirm, and your QI can support that decision.

If a married couple owns a property together, do both spouses need to invite a guest?

IF YOU TOOK YOUR HUSBAND'S LAST NAME CAUSE YOUR MARRIED, WHO ARE HIS PARENTS (HE HAS 2 CORRECT?)

  (500k would be forgiven because you are married and occupied your home)4.

Primary residence, a single person gets $250K of gain tax free, married gets $500k.