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Edward, age 52, leased a house for one year in Memphis with an option to buy as his personal residence. At the end of the lease, he purchased the house. He lived there for an additional 26 months before his employer transferred him to Tucson. Expecting to be in Tucson for 18 to 24 months, he rented the Memphis house for 18 months with an option to extend on a month-to-month basis for an additional 6 months. At the end of the 18-month period, Edward's employer offered him a permanent position in Tucson as branch manager. The tenant who had been occupying Edward's house in Memphis purchased it at the end of the 24-month extended lease period. Is Edward eligible to elect exclusion treatment under § 121?
Ossicles
Small bones in the middle ear that transmit sound from the air to the fluid-filled labyrinth (cochlea).
Inner Ear
The innermost part of the ear, consisting of the cochlea, vestibule, and semicircular canals, crucial for hearing and balance.
Sensorineural
Related to or involving both sensory and neural mechanisms, often used to describe a type of hearing loss that results from damage to the inner ear or auditory nerve.
Conductive
Relating to the transmission of heat, sound, or electricity.
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