I have read and reread Pub.523 and I can't come to a conclusion.  My client purchased a home on Aug 1, 2019.  It was discovered there was asbestos in the home. She had it removed and then sold the home.  She only lived there for 17 months. 

Can the finding of asbestos be seen as an unforeseeable event therefore making her eligible for a partial exclusion of the gain?

Thank you