Which of the Following Is a Rule Related to the Exclusion

Which of the following is a rule related to the exclusion of gain on the sale of a personal residence?

A) In general,to exclude the gain from the sale of a personal residence,the home must be used as a personal residence within the last 3 years.
B) The gain exclusion is either $250,000 ($500,000 if married) or nothing.
C) If the taxpayer has not used and owned the house for the designated time,then the taxpayer may still qualify if he/she had unforeseen circumstances.Unforeseen circumstances include divorce,multiple births,and inability to pay the mortgage due to a change in employment.
D) After May 6,1997,a taxpayer may exclude $125,000 of the gain if they are over the age of 55.