10. Which of the following statements is not true? a. Only one spouse for a joint return must meet the ownership requirement to take the Sec. 121 exclusion. b. An individual may not claim the exclusion if the individual's spouse used the exclusion within the past two years. c. Gain from the sale of a principal residence that is allocable to periods of nonqualified use after 2008 is not excluded from income. d. Expenses incurred to protect the taxpayer's title in the residence are capitalized (that is, they increase the taxpayer's basis in the residence). e. None of the answers provided is correct. dro AL amount and character