Sunny sold her main residence on 31 May 2022. She had purchased the property on 1 June 2006. Sunny had lived in the house from the date of purchase until 31 May 2010 , when she was sent by her employer to work elsewhere in the UK. She moved back into the property on 1 June 2014 and lived there until moving in with her parents on 1 September 2018. The property was empty until the sale on 31 May 2022. What is Sunny's total number of qualifying months of occupation for private residence relief on the sale of the house? 108 156 192 147