Omar, who is single, sold his principal residence on April 10, 2022, and excluded the realized gain under $121 (exclusion on the sale of a principal residence), On April 12, 2022, he purchased another principal residence, which he sells on January 12, 2023, for a realized gain of 548,600. Based on each selling reason listed below, indicate if Omar can exclude the January 2023$48,600 realized gain by selecting "No, may not exclude" or "Yes, can exclude" and enter the amount of recognized gain for each