Gain in PA on rental property converted to personal residence

[treedco]

Client purchased home in 2013.  Home was rented until march 2020.  House was he personal residence from march 202 till august 2022, when he sold it.  How does PA handle the gain?  My understanding is that its not excluded because he used it as rental for a period of time.  IRS he is taxed based on a perventage beased on time periods of ownership, rental etc  per the home sale exclusion workheet.  Does PA just follow the same rules?  Somewhere I read that for PA you include all of the profit calculated for federal purposes without using the IRS percentage but the reduce the profit by any depreciation taken.  

For example.  Total profit from sale before being allocated on IRS was $153684.  IRS is taxing $88931.

Does PA then follow IRS rules and he is taxed on $88931 or based on what i read on the pa website it would be $153684-deprec taken $56219 = $97465

[PATAX]

Go on to PA Department of Revenue website and ask this question and see if there is an answer.