Camper Corporation had been a C corporation for four years and made an S election on March 9, Year 5. Camper owns one asset which is land held for investment. On the effective date of the S election, the land had a FMV of $66,000 and an adjusted basis of $42,000. Assume that the S corporation's net income computed as if it was a C corporation is $500,000. If Camper sells the land on April 15, Year 10, for $70,000, what is the built-in gains tax?