Santanu and Anindita got married two and a half years ago. Since that time, they have lived in Santanu's home. Anindita sold her previous home three years ago and excluded her entire gain ($80,000) at that time. Santanu and Anindita decided to move to a bigger home this year. As a result, they sold Santanu's home for $500,000 (original cost $150,000). How much of the gain from the sale is taxable?