No.  They have "Nonqualified Use" which means part of it will be taxable.  If you fill out that section of the Home Sale worksheet, it should calculate the gain.

As as simplified explanation, let's say it was a rental for exactly 13 years after December 31st, 2008 (that is when the rules changed; the actual calculation uses days) and he owned it exactly 28 years.  Those 13 years are Nonqualified Use, so 13/28ths of the $100,000 profit will NOT be eligible to be excluded (it will be taxable).