Stevie owns two personal residences that satisfy the two-year ownership and use test with respect to the five-year window. The Orchard Street residence has a cost basis of $220,000, and the Main Street residence $180,000. Stevie intends to sell both and move into a rental property. Stevie sells the Orchard Street residence in December 2023 for $250,000. In January 2024, Stevie sells the Main Street residence for $400,000. What is the maximum gain that Stevie can eliminate with the 121 exclusion?