Corporation uses the accrual method of accounting and has the following assets as of the end of 2014 Rivendell convened to an $ corporation on January 1.2015. What is Rivendell's net unrealized built-in gain at the time it convened to an S corporation? Assuming the land was valued at $200.000. what would be Rivendell's net unrealized gain at the time it converted to an $ corporation? Assuming the original land value but that the inventory was valued at $85.000 what would be Rivendell's net unrealized gain at the time it converted to an S corporation