New to Tax Lien and Want to Understand the Math.

[Austin Somlo]

Having never done Tax Lien stuff before, I am confused about the math, and I want to get clear answers. I am wondering how much do I get in profit if the face value of the tax lien certificate is $25.23 with a rate of 4.75%. The owner paid the bill as shown below which comes to a total of $32.74 (the list actually adds up to $31.48). Thank you.