Real Estate Math

A North Dakota homeowner has owned their home for 2 years and sells it for $340,000. They paid $290,000. If they are married (filing jointly), their capital gain of $50,000 is:

AFully taxable
BFully excluded under the $500,000 married filing jointly exclusion✓ Correct
CPartially excluded up to $250,000
DSubject to a 25% depreciation recapture

Explanation

Married homeowners filing jointly may exclude up to $500,000 in capital gains from the sale of their primary residence if they have owned and lived in it for at least 2 of the last 5 years. A $50,000 gain is fully excluded.

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