On January 10, 2023, Kirsten married Joe. Joe sold his personal residence on October 25, 2022, and excluded the entire gain of \($175,000.\) Although they had originally planned to live in the house that Kirsten had received as a gift from her parents in 2014, they decided to purchase a larger house, and Kirsten sold her house 60 days after their wedding and realized a \($370,000\) gain.

a. If they file a joint return, how much of the \($370,000\) gain may be excluded?

b. If Kirsten files as married filing separately, how much of the \($370,000\) gain may be excluded?