Joy purchased a home in Maine on December 15, 1999 or $250,000 and lived in it full-time until she purchased a second home in Florida on October 1, 2012 for $380,000. In 2012 and 2013 she continued to have her primary residence in Maine. On October 1, 2014, however, she changed her primary residence to Florida. She needs to sell one of those homes before the end of 2017 as she needs cash for an investmenet opportunity. If she expects a minimum gain of $200,000 on either home, which home do you recommend she sell?