Taylor has owned and occupied her personal residence (adjusted basis of $190,000) for four years. In April 2020, she sells the residence for $300,000 (selling expenses are $20,000). On the same day as the sale, Taylor purchases another house for $350,000. After living in the new house for 10 months, Taylor has a job transfer to another state. She sells the second house after this 10 month period for $483,000 (selling expenses are $18,000). How much gain must Taylor recognize on the sale of the first residence, assuming she uses the 121 exclusion, if allowed, in both #16 & 17?

A. $0

B. $280,000

C. $300,000

D. $90,000