The following table shows the luxury tax threshold for MLB and Boston Red Sox payroll over 2012 - 2017.

Year	Luxury Tax Threshold	Boston Red Sox Payroll
2012	178,000,000	179,859,051
2013	178,000,000	174,994,264
2014	189,000,000	174,313,058
2015	189,000,000	219,647,612
2016	189,000,000	215,875,101
2017	195,000,000	192,745,428

The luxury tax for an MLB team was 17.5%, 30%, 40%, and 50% depending on whether the team exceeded the threshold for the first, second, third or fourth time. Any team that drops below the threshold will reset their luxury tax rate, dropping them down to the first time rate (17.5%) .

You can see that the Red Sox exceeded the threshold for the first time in 2015, and for the second time in 2016.

How much was their luxury tax bill in 2015 an 2016?