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On August 3 1 , 2 0 2 1 , Nolan and Lei, who file a joint return and live in Charleston, South Carolina, sell

On August 31,2021, Nolan and Lei, who file a joint return and live in Charleston, South Carolina, sell their personal residence, which they have owned and lived in for 10 years. The realized gain of $367,000 was excluded under 121. They purchased another personal residence in Charleston for $587,200 on September 1,2021.
In 2022, Nolan's employer transfers him to Houston, Texas. The couple sells the Charleston home on February 28,2022, and purchases a new home in Houston. The realized gain on the second sale is $330,300.
Do not round any division.
What is Nolan and Lei's recognized gain on the second sale?

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