Marc, age $45,$ sells his personal principal residence on May $15,2023,$ for $$180,000.$ He pays $$8,000$ in selling expense and $$900$ in repair expenses to help sell the residence. He has lived in the residence since $1993,$ when he purchased it for $$55,000.$ In $2000,$ he paid $$6,000$ to install central air condition. What is Marc$$s realized gain? What amount is he able to exclude from his current year income, if any?