Q, a Single Individual, Purchased a New Home on July

Q, a single individual, purchased a new home on July 1, 20X1 for $265,000.On July 1, 20X2, Q moved into a convalescent home due to a chronic disease.The home remained vacant for three months and was rented for nine months while Q was institutionalized.Then the home was sold at a gain of $175,000.How much gain must Q recognize?

A) $175,000
B) $50,000
C) $87,500
D) $0