Mr and Mrs Darwin Sold Their Principal Residence on September

Mr and Mrs Darwin sold their principal residence on September 12, 2017, and purchased and moved into a new residence three weeks later. They excluded their $353,000 gain realized on this sale from gross income. On October 2, 2018, the Darwins realized a gain on sale of the new residence. Which of the following statements about this gain is true?

A) If the Darwins sold the new residence because of a change in place of Mr. Darwin's employment, they may exclude up to $500,000 of the gain from gross income.
B) The Darwins may not exclude any of the gain from gross income.
C) The Darwins may exclude $147,000 of the gain from gross income.
D) None of the above statements is true.