1. Tom and Gisele are married. In early 2017, Tom's company informed him that he was to be transferred to Tampa. Tom and Gisele purchased a house in anticipation of moving. The house cost them $350,000. Tom and Gisele never occupied the house, and it remained vacant. In late 2019, Tom's company informed him that he was to be transferred immediately to Dallas. Tom and Gisele sold the house for $500,000. How much of the gain can Tom and Gisele exclude from their 2019 taxes?

	a.	$500,000
	b.	$0, they fail the use test.
	c.	$150,000
	d.	$250,000