Will sale of fourth-floor walk-up apartment be tax-free?

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DEAR BOB: We have been in our 350-square-foot apartment for 18 months. Recently we learned I am unexpectedly pregnant. Our apartment is up four flights of stairs (about 50 steps). Can we qualify for an exclusion from paying capital gains on the sale of our apartment? I have to walk up and down at least six times a day to walk my dogs and get to work --Gabrielle B. DEAR GABRIELLE: I presume you own a fourth-floor walk-up condominium or cooperative apartment. Perhaps you can get a letter from your doctor advising you to move immediately for health reasons. Purchase Bob Bruss reports online. Usually, pregnancy is not a valid reason for a partial use of the Internal Revenue Code 121, but your situation might be an exception. If you and your husband owned and occupied the condo or co-op for 18 of the 24 months required, and if your move is due to valid "health reasons," then you can qualify for up to 75 percent of the $250,000 principal residence sale exemption (up to $500,000 for a qualif...