Here is how Lacerte calculates Column (g).

1. First, it calculates Column (d) – Column (e).
2. Then, it compares the difference in Step 1 to the home-sale gain exclusion for the filing status.
3. If the difference is less than or equal to the applicable gain, it does not add the selling expenses to Column (g).
4. If the difference is more than the applicable gain, it does add the selling expenses to Column (g).

Example: A married couple sells a home in 2020 with a cost basis of $200,000, incurring $25,000 in selling expenses. The couple qualifies for the full Sec. 121 exclusion. The following screenshot shows the effect of selling price on Columns (g) and (h).