Clampett, Incorporated, converted to an S corporation on January 1, 2023. At that time, Clampett, Incorporated, had cash ( $44,000), inventory ( FMV$64,000, basis $32,000), accounts receivable ( FMV$44,000, basis $44,000 ), and equipment ( FMV$64,000, basis $84,000 ). In 2023 , Clampett, Incorporated, sells its entire inventory for $64,000 (basis $32,000 ). Assume the corporate tax rate is 21 percent. Clampett, Incorporated's taxable income in 2023 would have been $1,000,000 if it had been a C corporation. How much built-in gains tax does Clampett, Incorporated, pay in 2023 ? Multiple Choice $11,340 $12,000 $2,520 $0 None of the choices are correct