Evander bought a house on June 1, 2021. The previous owners had been foreclosed on, and Evander was able to buy the house below market, for $155,000. He made no improvements while he owned it.

On January 7, 2022, his live-in girlfriend Cynthia gave birth to twins. Evander and Cynthia decided they wanted a bigger space so they sold the house for $375,000 and bought a new one together. Evander had sale expenses of $8,500. After applying any allowable exclusion, what is Evander's taxable gain on the house?