Frank a captain in the U S Army who is single. in april $2010$ he bought a house in OK where he was station. He lived there until June$2013$ when he was sent overseas on qualified extended duty. He remained overseas at various $[$post until August $2022.$when he retired. He sold the house in OK at that time. having not lived there since $2013.$ He relized a gain on the sale was $$302,000.$ How much of the gain is taxable?