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?

a.	Sarah used the home as her principal residence through December 31, 2013. She used the home as a vacation home from January 1, 2014, until she sold it on January 1, 2016.

b.	Sarah used the property as a vacation home through December 31, 2013. She then used the home as her principal residence from January 1, 2014, until she sold it on January 1, 2016.

c.	Sarah used the home as a vacation home from January 1, 2008, until January 1, 2015. She used the home as her principal residence from January 1, 2015, until she sold it on January 1, 2016.

d.	Sarah used the home as a vacation home from January 1, 2008, through December 31, 2009. She used the home as her principal residence from January 1, 2010, until she sold it on January 1, 2014. (Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.)