What are the consequences under firpta, Other Subject

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What are the consequences under firpta

Problem: Hilda is a citizen and resident of Country X and not a resident of the US. She owns a vacation home in California. Hilda is married to Johan, a US resident and they jointly own the residence. They sell the residence to a US citizen for $1,500,000. What are the consequences under FIRPTA of the following alternate situations?

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