Concerning the exclusion of gain from sale of principal residence, which comment is false?

Question 7 options:

a. The gain must be allocated to periods of nonqualified use based on the ratio which the aggregate periods of nonqualified use during the period such property was owned by the taxpayer, bears to the period such property was owned by the taxpayer.

b. The gain exclusion rule does not apply to any sale or exchange by the taxpayer if, during the 2-year period ending on the date of such sale or exchange, there was any other sale or exchange by the taxpayer to which the gain exclusion rule applied.

c. In the case of an unmarried individual whose spouse is deceased on the date of the sale or exchange of property, the period such unmarried individual owned and used such property shall include the period such deceased spouse owned and used such property before death.

d. If a husband and wife make a joint return for the taxable year of the sale or exchange of the property, the exclusion rule applies only if both spouses meet the ownership and use requirements with respect to such property.