Jack and Diane separated on April 1st after a 10-year marriage. Jack plans to move out and purchase his own home however he's concerned about whether he can claim his new home as his principal residence. Which of the following statements is correct? A jack can claim his own principal residence exemption once the divorce is final. B Jack can only claim a principal residence exemption on the matrimonial home. C Jack can claim his own principal residence exemption effective April 1st. D Jack can claim his own principal residence exemption once he and Diane have lived apart for 1 year