Beach Corporation elected S status for the current year. Beach owned some land at the beginning of the year, and at that time the land had a fair market value of $$610,000.$ Beach had taxable income of $$400,000$ for the year. During the year Beach sold the land $($sale price $=$ $$620,000,$ basis $=$ $$200,000)$ for a gain of $$420,000.$ How much is the built$-$in gains tax?

Group of answer choices

$$287,000$

$$217,000$

$$147,000$

$$140,000$