Roy and Joyce were single, and each owned a home as a separate principal residence for a number of years. In August 2021, Roy sold his home and had a gain of $130,000, which he entirely excluded. Roy and Joyce were married in October 2022. Joyce then decided to sell her principal residence for a $350,000 realized gain. They plan on filing a joint return for 2022. How much of the gain from the sale of Joyce's home can be excluded on their joint tax return for 2022? A. $250,000 B. $350,000 C. $100,000 D. $0