In September 2019, Paul and Nadine bought a new home. In November 2019, they sold their old home at a $40,000 gain. They had owned and lived in the old home for four years. They excluded the gain on the sale of the old home.

On October 1, 2021, Paul and Nadine sold the home they purchased in September 2019 at a $15,000 gain. The sale was not due to a change in place of employment or health. Can Paul and Nadine exclude the gain on the October 2021 sale?