On February 1, 2018 Stephen (Who Is Single) Sold His

On February 1, 2018 Stephen (who is single) sold his principal residence (home 1) at a $100,000 gain. He was able to exclude the entire gain on his 2018 tax return. Stephen purchased and moved into home 2 on the same day. Assuming Stephen lives in home 2 as his principal residence until he sells it, which of the following statements is True?

A) Under no circumstance will Stephen be allowed to exclude gain on home 2 if he sells home 2 in 2019.
B) Stephen will be eligible to exclude gain on home 2 only if he waits until 2023 to sell it.
C) In certain circumstances, Stephen may be able to exclude gain on home 2 even if he sells home 2 in 2018.
D) None of these is a True statement.