Last year, Paris bought a home in Los Angeles. Paris is now considering selling her home and buying a new home, but she is not sure whether she can qualify for a prorated exclusion of the gain on the sale of her Los Angeles home under Section 121 of the IRC. Under which of the following circumstances would Paris NOT qualify for a prorated exclusion?

		Paris has decided to sell her house because she has accepted a new job in New York City. Her last job was in Los Angeles.
		Paris has decided to sell her house because her personal physician recommended that she move to the desert in Arizona because the smog in Los Angeles was causing her asthma to get worse.
		Paris has decided to sell her house because her dog Tinkerbell has arthritis and can't walk down the stairs in Paris's home.
		Paris has decided to sell her house because she is bothered by excessive noise from a nearby airport. Income Tax