Indicate whether the following statements are "True" or "False" regarding the tax treatment of the sale of a personal residence.

a$.$ The $121$ exclusion does not apply to sales occurring within two years of its last use.

b$.$ A realized loss from the sale of a personal residence is recognized for tax purposes.

c$.$ To qualify for exclusion treatment, at the date of the sale, the residence must have been owned and used by the taxpayer as the principal residence for at least two years during the five$-$year period ending on the date of the sale.

d$.$ Generally, the amount of the available $121$ exclusion on the sale of a principal residence is $$250,000$ for a taxpayer.