McGraw-Hill's Taxation of Individuals and Business Entities 3rd Edition by Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

تمرين 51

Celia has been married to Daryl for 52 years.The couple has lived in their current home for the last 20 years.On October of year 0, Daryl passed away.Celia sold their home and moved into a condominium.What is the maximum exclusion Celia is entitled to if she sells the home on December 15 of year 1?