Well we have no idea which state or country he is from. Also here in the USA, income over $537,000 puts you at 37%.
Also, 80,000 new inexperienced auditors have been hired, so even if realized gains over the 537k are supposed to only take a 15% hit, I wouldn’t expect to not have to fight over it in court. They’d probably count it as taxable income. But certainly don’t take my word for it.