Kendra and Lloyd get married on July 1, 2022 and will file jointly in 2022. Both of them owned a home prior to marriage, but they agree that they wish to not live together in one of the homes.

Kendras home was purchased on September 1, 2021 for $270,000 and is now worth $290,000.

Lloyds home was purchased in 2018 for $170,000 and is now worth $215,000. Both believe that the housing market in their area will remain strong (and maybe prices will increase).

They also plan to start having children in two or three years and expect to have to move into a larger home than either of their existing homes now.

Describe the possible alternatives available to Kendra and Lloyd with respect to excluding the gain on the sale of the homes.