21. A couple who sell their principal residence may take up to $500,000 in Federal capital gains tax-free only if (Choose from the following options) 1. at least one has reached the age of 65. 2. they buy a replacement home of equal or greater value than the one being sold within a year. 3. neither has ever used the Homesellers Exclusion in the past. 4. they have owned and occupied the house for at least 2 of the previous 5 years