Jordyn is single. She purchased her first home for $$180,000$ in $2018.$ It served as her primary residence until she sold it on November $1,2022$ for $$440,000.$ She paid a $$26,400$ commission as an expense of sale. During the time she owned her home, she did not use it for business or to produce rental income. What is the amount of her long$-$term gain that can she exclude from income on her return?

$$233,600$

$$250,000$

$$260,000$

$$440,000$