All of the following statements are true with regard to personal residences except O A. temporarily renting property that was formerly the taxpayer's principal residence does not automatically preclude the use of Sec. 121. O B. in the case of married taxpayers, an individual may claim the exclusion even if the individual's spouse used the exclusion within the past two years. OC. to qualify for favorable tax treatment under Sec. 121, the residence must be either the taxpayer's principal residence or a secondary residence. OD. houseboats, house trailers, and condominium apartments may qualify as a principal residence