Emily sold her main home in June of the tax year. She recognized a gain from the sale. She married Jamie later that same year. Emily meets the ownership and use tests, but Jamie does not. Which of the following is true?

	They do not qualify to claim the gain as an exclusion
	Emily can exclude up to $250,000 of gain on a separate or joint return
	Emily and Jamie can exclude up to $500,000 gain if they file a joint return
	None of the above