In 2020, Maddox, a sole proprietor, sold the following assets. All assets have been used in Maddoxs business.

Asset	Date Placed into Service	Original Basis	Accumulated Depreciation	Sales Price
Machine	2/22/2005	$450,000	$300,000	$350,000
Computer	12/30/2008	$125,000	$50,000	$130,000
Furniture	5/29/2006	$310,000	$200,000	$300,000
Warehouse	5/26/1992	$3,750,000	$2,500,000	$4,250,000
Land	5/26/1992	$1,700,000	$0	$2,200,000
Office Building	3/20/1990	$5,000,000	$3,000,000	$2,500,000
Automobile	2/14/2001	$35,000	$25,000	$12,500
Machine	4/6/2010	$700,000	$400,000	$30,000

In 2019, Maddox had a $325,000 net Section 1231 loss. How much tax does Maddox owe as a result of the transactions? Assume that Maddox pays tax on ordinary income at a flat rate of 30% and has a preferential tax rate of 15%.