Ethan (single) purchased his home on July 1, 2006. On July 1, 2013 he moved out of the home. He rented the home until July 1, 2015 when he moved back into the home. On July 1, 2016 he sold the home and realized a $210,000 gain. What amount of the gain is Ethan allowed to exclude from his 2016 gross income?

$0.

$168,000.

$200,000.

$210,000.