Salvador and Jenna Porter purchased a home in Kenosha, Wisconsin, for $400,000. They moved into the home on February 1 of year 1. They lived in the home as their primary residence until November 1 of year 1, when they sold the home for $500,000. The Porters' marginal ordinary tax rate is 35 percent. Note: Leave no answer blank. Enter zero if applicable.

a-1. Assume that the Porters sold their home and moved because they didn't like their neighbors. How much gain will the Porters recognize on their home sale?

a-2. At what rate, if any, will the gain be taxed?

b. Assume the Porters sell the home because Jenna's employer transfers her to an office in Texas. How much gain will the Porters recognize on their home sale?

c. Assume the same facts as in part (b), except that the Porters sell their home for $700,000. How much gain will the Porters recognize on the home sale? Note: Do not round intermediate calculations.

d. Assume the same facts as part (b), except that on December 1 of year 0 the Porters sold their home in Kenosha and excluded the $300,000 gain from income on their year 0 tax return. How much gain will the Porters recognize on the sale of their Kenosha home?