Steve and Slephanie Pratt purchased a home in Spokane, Washington for $400,000. They moved into the home on February 1 , of year 1 . They lived in the home as their primary residence unt November 1 of year 1 when they sold the home for $590,000. Assume the Pratts sell the home because Stephanie's employer transters her to an office in Utah. How mwch gain will the Pratts recognize on their home sale