Ms$.$ Pike, who lives in California, traveled to Oregon to purchase gold jewelry for $$4,000.$ California has a $7\mathrm{.}25$ percent sales and use tax, while Oregon has no sales and use tax.

Required:

Compute the use tax that Ms$.$ Pike owes to California on the jewelry purchased in Oregon.

Compute the use tax that Ms$.$ Pike owes to California if she purchased the jewelry in New Mexico and paid that state$$s $5\mathrm{.}125$ percent sales tax on the transaction.