Problem: Mr. Moe owned two homes from 2018 to 2020. He had purchased Home A in 2006 for $300,000. In 2018, he purchased Home B for $600,000, with the intention of selling Home A immediately. Due to market conditions, mortgage rates, and the asking price, he was unable to sell Home A until 2020. The proceeds received on the sale of Home A were $600,000. In 2021, he was transferred to a different city and sold Home B. He designated 2018 and 2019 to Home A when it was sold. The proceeds received on the sale of Home B were $800,000. What is his taxable capital gain on Home B?