Does the following situation qualify taxpayer for Ownership eligibility for the HO exclusion......

Client's son/daughter-in-law rented a house for 1 year then purchased house from landlord.  One year after purchasing they sold the home.   Son/d-in-law's  tax preparer says the year of renting counts towards the required two out of five for ownership.    

My client is concerned because he does not think this correct.   I do not think this correct but I've been known to be wrong on an occasion or two (or three or four........etc etc)    It meets the eligibility test for Residency  not ownership.  Both tests must be met not just one.

Thanks for the help.