This question is regarding the $250K exclusion rule for gain on the sale of a principal residence. One of the criteria for determining if a property is a principle residence is the 'use test' of the owner having principly occupied the residence for 730 days out of the last 5 years. If a large casualty such as a fire forces the home owner to rent an apartment in the area, does this period of time that the owner cannot live in the property count for the use test? What if the property is sold 'as is' without the owner having moved back?