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A is corrent.  The requirement is to determine the amount of gain to be recognized on the Yales’ 2011 joint return from the sale of their residence. An individual may exclude from income up to $250,000 of gain that is realized on the sale or exchange of a residence, if the individual owned and occupied the residence as a principal residence for an aggregate of at least 2 of the 5 years preceding the sale or exchange. The amount of excludable gain is increased to $500,000 for married individuals filing jointly if either spouse meets the ownership requirement, and both spouses meet the use requirement. Here the Yales realized a gain of $890,000 — $225,000 = $665,000, and qualify to exclude $500,000 of the gain from income. The remaining $165,000 gain is recognized and taxed to the Yales for 2012.
B is incorrect.  $500,000 of gain can be excluded.   
C is incorrect.  $500,000 of gain can be excluded.
D is incorrect.  $500,000 of gain can be excluded.