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Leticia and Stephanie Sims purchased a home in Spokane, Washington, for $$459,500.$ They moved into the home on

February $1$ of year $1.$ They lived in the home as their primary residence until June $30$ of year $5,$ when they sold the

home for $$730,000.$

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d$.$ Assume the original facts, except that Stephanie moves in with Leticia on March $1$ of year $3$ and the couple is married on March $1$ of

year $4.$ Under state law, the couple jointly owns Leticia's home beginning on the date they are married. On December $1$ of year $3,$

Stephanie sells her home that she lived in before she moved in with Leticia. She excludes the entire $$20,500$ gain on the sale on her

individual year $3$ tax return. What amount of gain must the couple recognize on the sale in June of year $5?$