Thank you for replying to my post.

The proceeds of the sale of the house & land was $750,000. From looking at other posts and pub 523, and 26 CFR § 1.121-1 - Exclusion of gain from sale or exchange of a principal residence. | Electronic Co..., it does sound like the entire property can be treated as personal residence eligible for the exclusion. The owner did not have any type of business use of the land and considered it part of their home.