What is the test for making a defendant pay restitution under the Mandatory Victim Restitution Act?

Under the Mandatory Victim Restitution Act ("MVRA"), district courts must "order . . . that the defendant make restitution to the victim of the offense." 18 U.S.C. 3663A(a)(1). "Ordinarily, we review a district court's order of restitution under the MVRA for abuse of discretion," but where "a defendant fails to object to the restitution order at the time of sentencing, our review is for plain error." United States v. Zangari, 677 F.3d 86, 91 (2d Cir. 2012) (citations omitted). However, where, as here, a defendant "consciously refrains from objecting [to the restitution order] as a tactical matter,

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