Dave and his pregnant wife Jan purchased and moved into a condominium which was part of a rapidly appreciating development. The couple's purchase price was $385,000. Four months later, Jan gave birth to twins. Immediately, Dave and Jan realized that the condo was too small for their needs, and would only worsen as their children got older. Dave and Jan promptly sold that unit and purchased a larger condo in the same development. The total number of days that the couple lived in the small condo was 128 days. The net amount realized on the sale of the small condo was $477,000, and the purchase price of the new (larger) condo was $695,000. What amount, if any, is available to be excluded under IRC Section 121, the sale of a primary residence?