Below is the income tax system for the country of Philistine:

For income from $0 to $100, no income tax

For all income above $100 but less than $250, the tax rate is 20%

For all income above $250 but less than $500, the tax rate is 35%

For all income above $500, the tax rate is 45%

If Sam Johnson makes $400, how much income tax must he pay?