Single, New Jersey resident client has a home in South Carolina.  She and her son are listed on the deed.  Her son has lived in the South Carolina home for the past ten years as his primary residence.  My client has paid most of the home's taxes and mortgage.  I do not prepare the son's tax return or know his financial information.  Can the son exclude the gain on the sale of the home on his return??

I did read through Publication 523, Selling your Home.  I didn't see an exclusion that would prevent him from claiming the exclusion, but I may have missed something.  

Appreciate any input from those who have experience with this scenario.  Thank you.