Transferred my job with same employer due to shop closure. Because of the short time span I had to transfer out of state we were not able to sell the property so we decided to make it a rental. The tenants rented out our property for a total of 4 months and now we are deciding to sell the property. We have owned the property for a total of 33 months. Do we have to pay capital gain and if so do we qualify for a job loss / transfer reduction?