• Jenny and Johnny bought a house for $300,000 after they got married 10 years ago.
• They made no improvement on the house.
• They sold the house for $751,000 today.
• They paid various fees and commissions when selling the house; the total amount of these costs was 6.5% of the selling price.
• Their average capital gain tax rate was 13.5% and marginal capital gain tax rate was 15%.
• By using the home sale tax exemption, they can save capital gain tax payment of $ ______.