ANSWERS: 2
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https://www.irs.gov/businesses/small-businesses-self-employed/sale-of-residence-real-estate-tax-tips
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For your second home: https://www.irs.gov/help-resources/tools-faqs/faqs-for-individuals/frequently-asked-tax-questions-answers/capital-gains-losses-and-sale-of-home/property-basis-sale-of-home-etc/property-basis-sale-of-home-etc-6
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