Sarah and Bobby got married in 2019 and file a joint return for 2020. They sold the home they live in together in 2020. Bobby was the sole owner of the home. His basis was $100,000 and it was sold for $660,000. Bobby owned it and lived in it for 20 years. Sarah moved in with him when they got married, but only lived in it for 18 months before it was sold. How much gain is taxed on the sale?

$60,000.

$250,000.

$310,000.

$500,000.