Clampett, Incorporated, converted to an S corporation on January $1,2020.$ At that time, Clampett, Incorporated, had cash $($$$40,000),$ inventory $($FMV $$60,000,$ basis $$30,000),$ accounts receivable $($FMV $$40,000,$ basis $$40,000),$ and equipment $($FMV $$60,000,$ basis $$80,000).$ In $2021,$ Clampett, Incorporated, sells its entire inventory for $$60,000($basis $$30,000).$ Assume the corporate tax rate is $21$ percent and that Clampett Incorporated's taxable income would have been a $$50,000$ loss in $2021$ if it had been a C corporation. In $2022,$ Clampett, Incorporated's taxable income would have been $$100,000$ if it had been a C corporation. How much built$-$in gains tax does Clampett, Incorporated, pay in $2021?$ In $2022?$