Alison Jacobs (single) purchased a home in Las Vegas, Nevada, for $400,000. She moved into the home on September 1, year 0. She lived in the home as her primary residence until July 1 of year 4, when she sold the home for $675,000. If Alison's tax rate on long-term capital gains is 15 percent, what amount of tax will Alison pay on the $275,000 gain?