Which statement accurately describes the frequency tests that taxpayers are required to meet to exclude gain from the sale of their principal residence?

The taxpayer must use the residence as their primary home for the past $5$ years.

The taxpayer can exclude the gain if they have not excluded gain from the sale of another principal residence during the $2$year period ending on the date of the sale.

The taxpayer is prohibited from using the property to generate income.

The sale of the residence must occur within two years of the death of the spouse to qualify for the higher exclusion provided to married taxpayers.