Sadie received a house as part of a Section $1031$ like$-$kind exchange in May $2018.$ In August $2020,$ she gave the house to her daughter, Kelly. Kelly has lived there as her primary residence since then.

If Kelly decides to sell the house, what is the earliest date she can sell it and claim the full exclusion?

August $2022.$

December $2022.$

May $2023.$

December $2023.$