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In order to get the amount of the capital gain which is 4.75% of the 3,550,000 worth of a lot,
First, we have to change 4.75% into decimal form which is 0.475 since 4.75% × 100 = 0.0475.
Next, we will multiply 0.0475 to 3,550,000, and the product is 168,625 which is the the capital gain of a man to the lot and it is also a tax paid for the lot.

Therefore, the amount of capital gain of a man who sold his house for 3,550,000 is 168,625.