@Colmatt Thanks for the clarification.  My question is when they were married and when the spouse who own the MA residence relocated to the former home.  The reason I bring it up is that if either spouse did not satisfy the use test for the former home (and does not for the MA home), the operative sections should be §121(b)(2) and §1.121-2, which state, in part, the following:

"For taxpayers filing jointly, if either spouse fails to meet the requirements of paragraph (a)(3)(i) of this section, the maximum limitation amount to be claimed by the couple is the sum of each spouse's limitation amount determined on a separate basis as if they had not been married. For this purpose, each spouse is treated as owning the property during the period that either spouse owned the property."

Depending on when the spouse who own the MA home moved to the former home, if the 2/5 year rule is met, counting back 5 years from the time of the sale, that spouse may still be eligible for excluding a gain of up to $250k, figured separately for each spouse as if they were unmarried.