Ms. Anderson sold her home on November 1 , Year 15 (the current year) for $355,000. She owned and lived in the home for 15 years, and it had an adjusted basis of $75,000. She purchased a new home for $200,000. What amount of gain may Ms. Anderson exclude on this transaction? a) $355,000 b) $0 c) $280,000 d) $250,000