Primary residence sale with addt. lots

Here's a question on exclusion of gains on sale of primary residence with a twist. I purchased an older home on 10 acres in a rural about 6 years ago - directly from the seller. The deed included some obscure language that I have since clarified as meaning there are actually three legal lots in the 10 acres. Then I purchased a very small adjacent parcel that had been "lost" in original land sales. I made "lot line adjustments" to create four nice sized lots. I'm hoping to sell the house and some of all of the land soon. So would exclusion of $250,000 gain apply only to the lot with the house, or to gain on selling all lots?

Oregonian,

How many properties are on the tax maps?
How many tax bills do you receive for your residence?
How many tax bills do you receive for one of the "vacant lots"?

It sounds like you have your residence plus 3 vacant lots as an investment.

This is a good question, and I don't have the answer. But I'm wondering how property attached to a primary residence as another lot will apply under the new exclusion rules effective in 2009 for second homes with adjacent lots. I be interested in what you find out.