new wife refused to move back into rental 2 years to avoid capital gains. Sold for 246k Jan 13. Gain calculated at 200k after depreciation. So expected to pay that all along. But another 6-8k (unsure) added for new investment tax and accountant said he will read the language and find out if i get excluded. This was my former home which turned into rental in 2000. He claims language still being written on new law. I almost want to amend 2012 and say I closed Dec 30th and forgot but I do not want to go to jail. What bothers this plumber is there really is no gain as the 1985 value as opposed to now is same in real terms. Help !