Alec Harrison, a single filer, earns $210,000 in wages and sells his principal residence that he has owned and resided in for the last 10 years for $420,000. Alecs cost basis in the home is $200,000. Alecs realized gain on the sale is $220,000. Under Section 121, Alec may exclude up to $250,000 of gain on the sale. What amount of this gain is included for the purpose of determining Net Investment Income Tax (NIIT)?

A. $0 B.

$200,000

C. $220,000

D. $420,000