MrAnd MrsDarwin Sold Their Principal Residence on September 12,2016,and Purchased and and Moved

Mr.and Mrs.Darwin sold their principal residence on September 12,2016,and purchased and moved into a new residence three weeks later.They properly excluded their $353,000 gain realized on this sale from gross income.On October 2,2017,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.