Cher bought a home 30 years ago and lived in it up until December 21, 2021. At that time, she rented the house out until she sold it on January 15, 2023. She took no depreciation on the home during the rental period, and she realized $190,000 of gain on the sale. What amount, if any, is Cher allowed to exclude from her gross income in the year of sale?
1) $0
2) $19,000
3) $171,000
4) $190,000