Long term capital gain on plot sale.

A person sold 3 residential plots on dated 25.07.2018 with long term capital gain, and he purchased a residential house with combined name with wife on dated 20.02.2018 also he took loan from housing finance, my question is he take benefits of section 54 on all 3 plots ltcg or only 1 plot and which amount he paid to property onwer or including finance amount. If amount paid th.only his account not paid by his wife.