Clampett, Incorporated, converted to an S corporation on January 1, 2022. At that time, Clampett, Incorporated, had cash ($46,000), inventory (FMV $66,000, basis $33,000), accounts receivable (FMV $46,000, basis $46,000), and equipment (FMV $66,000, basis $86,000). In 2023, Clampett, Incorporated, sells its entire inventory for $66,000 (basis $33,000). 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?