Edwin buys his primary residence in 1997, for 100,000 over ten years he makes capitalized improvements of $ 75,000. In 2015 he puts it up for sale for $ 400,000. He has a $ 1,500 refurbishment fee and pays a $ 10,000 sales commission. Edwin is 60 years old and chooses the option to exempt realized profit. Purchase another home in 2015, at a cost of $ 200,000. How much is the realized profit?