Maries father, Jason, has been in an assisted living facility for the last 30 months and is quite happy there. Maries mother still lives in their home but will be joining her husband soon. She has asked Marie to sell their small home, which has increased in fair market value due to intense development in their neighborhood. They paid $40,000 for it 50 years ago and have been greatly surprised to receive an offer of $325,000 from a developer interested in the land. Because Jason has not been living in the home, they are resigned to paying tax on the sale. How much of the gain on the sale of the home is taxable to Maries parents?