In January $1995,$ Randall then $4057$ sold his principal residence Seattle and took advantage of a once in a lifetime exclusion available to homeowners under the internal revenue code in $1995.$ The maximum exclusion was $125,000$ excluded his entire gain on the sale which was $100,000$ later that you purchased a new residence in Denver that he used as his principal residence early in the current year so the Denver residence for realized game of $300,000$ Randall is a single taxpayer what is the maximum amount of gain if any thatMay exclude under section $120150,00025,000$ C $250,000$ or D$0$