If this is your principal residence or homestead, you can exclude up to $250,000 individually (or $500,000 per married couple) if you lived-in and owned the house 2 out of the past 5 years. There are other exclusions, but they are very specific and I would not know if any apply with the given facts. This exclusion is not dependent upon future purchases.
Curious you claim your net is $61,000 when you sell for less than the purchase price. My math reflects a net loss of $28,000 (purchase price of $243k minus sale price of $215k equals -$28k). You cannot write-off a loss of your home.