Joy purchased a home in Maine on December 15, 1996 for $250,000 and lived in it full-time until she purchased a second home in Florida on October 1, 2008 for $380,000. In 2008 and 2009 she continued to have her primary residence in Maine. On December 1, 2010, however, she changed her primary residence to Florida. She needs to sell one of these home before the end of 2013 as she needs cash for an investment opportunity. If she expects a minimum gain of $200,000 on either home, which home do you recommend she sell?