Ross and Rachel, married individuals, file joint federal income tax returns. They are both United States citizens and residents. On December 31, Year Six, Ross and Rachel sold their personal residence in New York to an unrelated purchaser for $500,000. Ross and Rachel purchased the residence for $200,000.

Determine the federal income tax consequences of the sale under each of the following additional fact scenarios.

(a) Ross and Rachel purchased the residence on July 1, Year One, and lived in the residence at all times until the Year Six sale. Title to the residence was in both spouses names.

(b) Same as (a), except that title to the residence was in Rosss name only.

(c) Same as (a), except that Ross and Rachel purchased the residence on December 31, Year Five.

(d) Same as (c), except that Ross and Rachel sold the residence because the noise in their neighborhood far exceeded their expectations and tolerance.

(e) Same as (a), except that Ross and Rachel purchased another residence in Maine on July 1, Year Two. Ross and Rachel immediately moved to the Maine residence but did not sell the New York residence. On July 1, Year Five, Ross and Rachel sold the Maine residence and immediately moved back to the New York residence. Ross and Rachel properly excluded their gain on the sale of the Maine residence under 121.

(f) Same as (e), except that Ross and Rachel sold the New York residence in Year Six so that the couple could move to Nebraska, where Rachels place of employment had been relocated.