@dkh I don't think you'll find your answers in Pub 17. It's far to basic.
The dark recesses of section 121(b)(5)(C)(ii)(I) is probably a better cite. I read the article below and agree that rent doesn't qualify as ownership.
https://www.cpajournal.com/2020/02/05/how-the-loophole-in-irc-section-121-can-benefit-homeowners/#:~....
If at first you don’t succeed…..find a workaround
