According to Sec

According to Sec. 121, individuals who sell or exchange their personal residence may exclude part or all of the gain if the house was owned and occupied as a principal residence for

A) at least one year of the three- year period before the sale date.
B) at least five years of the ten- year period before the sale date.
C) at least two years of the five- year period before the sale date.
D) at least five years immediately before the sale date.