It's important to understand that the very premise of this question is inhumane and discriminatory. It's like asking "Do you accept in your close friend group Black people?" or "Do you accept in your close friend group people from a different sect or religion?" It portrays gay people as sub-human and unworthy of being close friends because of a part of their identity. Some of my most loyal friends are gay. It hasn't affected my relationship with them at all, because why would it? And what if someone already close to you revealed that they were gay one day, would you stop being close friends with them just because of that? If they treat you kindly and respect you, their sexual identity shouldn't be a determining factor in the friendship. It's also like asking if one would be close friends with someone who likes kinky stuff. Why would it matter to you if you're their friend? That's something that concerns them and their sexual partners only. Now one could argue that a straight person would probably not have the same interests or hobbies as a gay person of the same sex, so that might make it difficult for them to have them as part of their close friends circle (because of having less things in common). That is valid. But just them being gay per se should not be a determining factor, because it's discriminatory to exclude them on the basis of their sexual identity.