if a taxpayer excludes the gain on the sale of his personal residence and within two year sells a second residence he or she can exclude (up to 250,000 for a single taxpayer) a-the entire gain on the second sale if the sale is due to health employment reasons or unforeseen circumstances b-the entire gain for any reason c-a ratio of the days owned divided by 730 days and only if the saleis due to health employment reasons or unforeseen circumstances d-a ratio of the days owned divided by 730 days for any reason