Patrick and Maureen are married. They purchased their residence on August $10,2009,$ for $$100,000.$ On September $20,2022,$ they had a loan outstanding on the home in the amount of $$95,000$ when the bank foreclosed. The net proceeds from the foreclosure sale were $$105,000,$ of which Patrick and Maureen received $$10,000.$ What is the exclusion used by Patrick and Maureen to offset any gain