Clampett, Inc. converted to an S corporation on January 1,2017 At that time, Clampett,Inc had cash (S52,000), inventory (FMV $72.000 Basis $36,000), accounts receivable (FMV $52.000, Basis $52.000), and equipment (FMV $72.000, Basis $92.000). In 2018, Clampett, Inc. sells its entire inventory for $72,000 (Basis $36,000) Assuming the corporate tax rate is 35%. Clampett, Inc.'s taxable income in 2018 would have been $1,000,000 if it had been a C corporation. How much built-in gains tax does Clampett, Inc. pay in 2018