Steve Pratt, who is single, purchased a home in Riverside, California, for $400,000. He moved into the home on February 1 of year 1 . He lived in the home as his primary residence until June 30 of year 5 , when he sold the home for $700,000. Note: Leave no answer blank. Enter zero if applicable. c. Assume the original facts, except that Steve married Gluseppina on February 1 of year 3 and the couple lived in the home until they sold it in June of year 5. Under state law. Steve owned the home by himself. How much gain must Steve and Giuseppina recognize on the sale (assume they file a joint return in year 5 )