Alvaro is a self-employed contractor and was living in a townhouse in Montana he had owned and used as his main home since 2012. He got a job in California and sold his townhouse in 2020. Based on Alvaro's new place of employment and the home he sold, which of the following is true?

A. He is not entitled to claim a reduced maximum exclusion of gain from the sale

B. Alvaro's sale of his home is not considered to have occurred because of a change in place of employment

C. He is entitled to claim the entire maximum exclusion of gain from the sale

D. He is entitled to claim a reduced maximum exclusion of gain from the sale