Jane and Jason (Married Taxpayers) Sell Their Personal Residence in 2015

Multiple Choice

Jane and Jason (married taxpayers) sell their personal residence in 2015. In order to exclude the maximum gain allowed for married couples on the sale of the residence, they must:

A) Have owned the home for at least two years.
B) Lived in the home as their main residence for a least two years.
C) Not have sold another primary residence in the last two years.
D) All of these.