which of the following statements is false with regard to the ownership and use tests under Sec. 121?

a. for purpose of the two-year ownership rule, taxpayer's period of ownership includes the period during which the taxpayer's deceased spouse owned the residence

b. the taxpayer must be occypying the residence at the time of the sale in order for sec 121 to apply

c. if a principal residence is sold before sastifying the ownership and use tests, part of the gain maybe excluded if the sale is due to a change in employment, health, or unforseen circumstances

d. when a taxpayer receives a residence from a spouse or anex-spouse incident to a dirvorce, the taxpayer's period of owning the property includes the time the residence was owned by the spouse or ex-spouse