Leticia and Stephanie Sims purchased a home in Spokane, Washington, for $$425,000.$ They moved into the home on February $1$ of year $1.$ They lived in the home as their primary residence until June $30$ of year $5,$ when they sold the home for $$715,000.$

Note: Leave no answer blank. Enter zero if applicable.

Problem $14-39$ Part a $($Algo$)$

a$.$ What amount of gain on the sale of the home are the Simses required to include in taxable income?