Accounting question about the 2 in 5 rule

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My cpa had a mental breakdown and I am trying to get a question on the 2 in 5 rule on a place I'm looking to sell. I'm in MN. How does the 2 in 5 rule apply to multifamily? Which part is exempt? If part of it is susceptible to capital gains,  what is the threshold? 

here you go      BUT it is up to YOU and your spouse to document as in prove on paper where you lived and what percentage of the multifamily was owner occupied and what % was investment. Utility bills, rental lease agreements, paychecks with home address, address on IRS returns past 5, 1099 and w-2 mail to address, USPS mail records ... are what you need if you push the limit and get audited. It's up to you to prove on paper.  You will want a CPA who shows up for the audit so you need a new one. This is not tax advice. I'm not a CPA,during%20the%20five%2Dyear%20period.

For a multifamily only your % of personal use of the building will qualify for the 121 exclusion (2/5 year rule)

So if you occupy 1 unit of a 4 plex (assuming all 4 units same size) 

25% of gain can be excluded

You can however combine this with a 1031 exchange and defer the gain on the other 3 units into a new rental property