The principal residence of the deceased is normally exempt from the CGT in which of the following circumstances:

	a.	the residence is sold within 5 years of the date of death
	b.	the residence is sold by the executor with the proceeds distributed to the deceaseds children within 5 years of the date of death
	c.	the residence is sold within 3 years of the date of death
	d.	the residence becomes the principal residence of the deceaseds spouse