B has owned and lived in her house for over 20 years and she only owns one residence. She has never sold a residence. B is a single Filer, is retired and in good health. In the last five years B has spent four months each year in Florida renting a condo. During the current year, B sold her house for a $180,000 gain. Which of the following is most accurate?
a. No gain is recognized because B's trip to Florida were temporary absences and the entire gain is excluded.
b. $180,000 is recognized because B was absent from her principal residence 4 months of each of the last five years.
c. $60,000 is recognized because B was absent from principal resident on-third of each of the last five years.
d. None of the above are accurate.