In general
At the election of an individual with respect to a property, the running of the 5-year period described in subsections (a) and (c)(1)(B) and paragraph (7) of this subsection with respect to such property shall be suspended during any period that such individual or such individual’s spouse is serving on qualified official extended duty—
(i)#
as a member of the uniformed services,
(ii)#
as a member of the Foreign Service of the United States, or
(iii)#
as an employee of the intelligence community.