Sam and Becky got married two and a half years ago. Since that time, they have lived in Sam's home. Becky sold her previous home three years ago and excluded her entire gain ($85,000) at that time. Sam and Becky decided to move to a bigger home this year. As a result, they sold Sam's home for $500,000 (original cost $150,000). How much of the gain from the sale is taxable? Numeric Response