Sid and Nancy, both are aged $56,$ were married in $2019,$ and plan to file married filing jointly for their $2024$ income tax return. Due to Sid's poor credit history, he was unable to qualify for a home mortgage. Nancy on the other hand, has an excellent credit history, so she was able to purchase a house on March $1,2023.$ They both have lived in the house since March $1,2023.$ Sid and Nancy will move to Denver on December $1,2024,$ due to a new job for Nancy. Assuming that the house sells on December $1$ as well, what is the maximum amount of the gain that they can exclude on their $2024$ tax return from the sale of their home? $(3$ points$)$