Omar, who is single, saw his principal resident on April $10,2022,$ and excluded. The realized gain under section $120($exclusion on the sale of a Princip$).$ On April $12,2022$ he purchased another principal residence, which she sells on January $12,2023$ for a realized gain of $89,400.$ Based on each selling listed below, indicative of market can exclude the January $2023,89,400$ release gain by selecting no may not exclude or can exclude and enter them out of recognized gain for each.

a$.$ his noisy neighbor amount of $121$ exclusion amount of

b$.$A job transfer to another city yes, he may exclude. No$,$ he may not amount of $121$ exclusion amount of recognize gain.