Crew Corporation elects S status effective for tax year 2009. As of January 1, 2009, Crews assets were appraised as follows. Adjusted Basis Fair Market Value Cash Accounts receivable Inventory (FIFO) Investment in land Building Goodwill $ 16,010 0 70,000 110,000 220,000 0 $ 16,010 55,400 90,000 195,000 275,000 93,000 In each of the following situations, calculate any built-in gains tax, assuming that the highest corporate tax rate is 35%. C corporation taxable income would have been $100,000. a. During 2009, Crew collects $40,000 of the accounts receivable and sells 80% of the inventory for $99,000. b. In 2010, Crew sells the land held for investment for $203,000. c. In 2011, the building is sold for $270,000