Martin originally acquired his farm many years ago for $102,000. This year, Martin sold the farm for its fair market value of $450,000 to his adult son, Jasper. He allowed Jasper to give him a down payment of $75,000 and told him that he could pay the rest in equal annual installments of $25,000 over the next 15 years. Martin was unable to make use of the lifetime capital gains exemption for qualified farm properties because he had already used it in a previous transaction. How much can Martin claim as a capital gains reserve in the year of the sale?