On August 31, 2018, Harvey and Ling, 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 $356,200 was excluded under 121. They purchased another personal residence in Charleston for $569,920 on September 1, 2018. However, in 2019, Harvey's employer transfers him to Houston, Texas. The couple sells the Charleston home on February 28, 2019, and purchases a new home in Houston. The realized gain on the second sale is $320,580. Do not round any division. What is Harvey and Lings recognized gain on the second sale?