On January 10, 2015 Kirsten married Joe. Joe sold his personal residence on October 25. 2014 and excluded the entire gain of $175.000. Although they had originally planned to live in the house that Kirsten had received as a gift from her parents in 2006, they decided to purchase a larger house, and Kirsten sold her house 60 days after their wedding and realized a $370.000 gain.
a. If they file a joint return, how much of the $370,000 gain may be excluded?
b. If Kirsten files as married filing separately, how much of the $370000 gain may be excluded?