Sales and exchanges to which subsection applies
This subsection shall apply to any sale or exchange if—
(A)#
subsection (a) would not (but for this subsection) apply to such sale or exchange by reason of—
(i) a failure to meet the ownership and use requirements of subsection (a), or
(ii) subsection (b)(3), and
(A)(i)#
a failure to meet the ownership and use requirements of subsection (a), or
(A)(ii)#
subsection (b)(3), and
(B)#
such sale or exchange is by reason of a change in place of employment, health, or, to the extent provided in regulations, unforeseen circumstances.