1, for $390,000. They moved out April 15, Year 2, because they did not line mid The couple purchased a new principal residence on September 16, Year 2, for $560,000, The old residence lay vacant for two years until they sold it on May 5, Year 4, for $750,000 Lisa, who is single, purchased a condominium on January 1, Year 3, for $200,000, and immediately rented it. On January 1, Year 5, she moved into it as her principal residence. During the two years of nonqualified rental use, she claimed depreciation of $11,000. On January 1, Year 9, she sold the condo for $410,000. Jose and Maria, a married couple, purchased their principal residence on March 31, Year 2, for $150,000. Jose died on December 1, Year 7. Maria continued to live in the home until August 1, Year 9, when she sold it for $600,000