TB ES Qu. 14-89 Alison Jacobs (single) purchased a home in Las Veg... Alison Jacobs (single) purchased a home in Las Vegas. Nevada for $400,000. She moved into the home on September 1, year O. She lived in the home as her primary residence until July 1 of year 4 when she sold the home for $675.000. If Alison's tax rate for long term capital gain is 15% what amount of tax will Alison pay on the $275,000 gain