Sarah is a homeowner and a single taxpayer. She has owned and occupied the house as a principal residence for the last 8 years. In the current taxable year, she receives a promotion. She sells her home and moves to another area. The capital gain on the sale of the principal residence will: Group of answer choices be taxable at a rate of 25%. be taxable excluding the first $250,000 of the gain. be taxable as ordinary income. be taxable at the appropriate short-term capital gains rate. not be taxable because the relocation is a job-related move