哈哈哈哈 大家都好有才，請問以下規定是否可以stretch一下來cover我們這種情形

from IRS publication 523:

“If you become physically or mentally unable to care for yourself,

 

and you use the residence as your principal residence for 12 months in the 5 years preceding the sale or exchange, any time you spent living in a care facility (such as a nursing home) counts toward your 2-year residence requirement, so long as the facility has a license from a state or other political entity to care for people with your condition.”