Which of the following would qualify as an exemption from filing a 1099-S?
A. A vacation home sale where the purchase price was $200,000.
B. A sale of a principal residence by an individual where the purchase price was $275,000.
C. The sale by a couple where the purchase price was $275,000.
D. There are no exemptions, the form has to be filed even if there are no taxes due.