An investor bought 100 shares of a REIT for $54 a share and two years later sold the shares for $62. The REIT annually distributed $4.00 per share ($400) consisting of $2.00 return of capital $200), $1.20 ($120) in income and $0.80 ($80) in long-term capital gains. The investor's income tax bracket is 30%. The long-term capital gains tax rate is 15 percent. What is the investor's second year's tax obligation?