Steve and stephanie pratt purchased a home in spokane, washington, for $417,500. they moved into the home on february 1 of year 1. they lived in the home as their primary residence until june 30 of year 5, when they sold the home for $747,500 assume the original facts, except that stephanie moves in with steve on march 1 of year 3 and the couple is married on march 1 of year 4. under state law, the couple jointly owns steve’s home beginning on the date they are married. on december 1 of year 3, stephanie sells her home that she lived in before she moved in with steve. she excludes the entire $80,000 gain on the sale on her individual year 3 tax return. what amount of gain must the couple recognize on the sale in june of year 5?