This is a tax planning question on if he would be able to take a Cap Gain Exclusion based on current tax law if he were to sell his Primary Home in China in the future if he lived in it >2 years (24 months) out of at least 5 years that he owns the China home.  

I am aware that he could not take the Capital Gain Exclusion in 2018  if he just took the Cap Gain Exclusion on Primary Home in 2017 tax return. I am requesting his 2017 and 2016 tax returns since he is a new client to me. He files 1040 with Foreign Income Exclusion. Thank you for your input.