Sarah (single) purchased a home on January 1, 2008, for $600,000. She eventually sold the home for $800,000. What amount of the $200,000 gain on the sale does Sarah recognize in each of the following alternative situations? (Assume accumulated depreciation on the home is $0 at the time of the sale.) (Leave no answer blank. Enter zero if applicable.)

Problem 14-43 Part a a. Sarah used the home as her principal residence through December 31, 2016. She used the home as a vacation home from January 1, 2017, until she sold it on January 1, 2020.