You are the tax advisor and tax preparer for Elvira Ethos. Elvira is a 40-year-old philosophy professor at CUNY. She purchased a house in the Hamptons (near the beach) in February of this year. In December of this year she accepted an offer from a buyer who wants to convert the house to a B & B. She sold this personal residence for a $200,000 gain. After the sale closed, she discovered that the $200,000 is taxable as a short-term gain because she had lived there for less than 2 years. She is upset that she will pay substantial tax on this sale. Her best friend's husband is an MD who signed a letter stating that Elvira must leave the Hamptons due to health problems related to the humidity present on the beach. Elvira has no history of respiratory problems. She claims that she meets the medical extraordinary circumstances exception and refuses to report the gain on her tax return. 

Should you sign the return ? Why ?