Marcy currently pays 15% in dividends and capital gains taxes and 25% in ordinary income taxes. She expects to retire in three years when her dividends and capital gains taxes will decline to 5% and her ordinary income taxes to 10%.

Marcy has entered a contract with a buyer to purchase her home in 4 years for $436,000. Marcy is delighted at this sale price since she only paid $121,000 for the house last year. What are Marcy's taxes on this transaction