Mr. and Mrs. Darwin sold their principal residence on September 12, 2021, and purchased and moved into a new residence three weeks later. They excluded their $353,000 gain realized on this sale from gross income. On October 2, 2022, the Darwins realized a gain on sale of the new residence. Which of the following statements about this second gain is true?

A. If the Darwins sold the new residence because of a change in place of Mr. Darwin's employment, they may exclude up to $500,000 of the gain from gross income. B. The Darwins may not exclude any of the gain from gross income regardless of the reason for their 2022 move.

C. The Darwins may exclude $147,000 of the gain from gross income regardless of the reason for their 2022 move.

D. None of these statements are true.