Eva Corporation was a C Corporation from January 1, 2009 through December 31, 2019. On January 1, 2020, Eva Corporation made an S Corp election. On December 31, 2019, Eva Corporation had the following assets. Asset FMV Tax Basis Cash Inventory Building Total $100,000 900,000 1,000,000 $2,000,000 $100,000 600,000 300,000 $1,000,000 During 2020, Eva Corporation sold the inventory on hand at December 31, 2019 for $1,200,000. Also during 2020, Eva Corporation purchased inventory at a cost of $1,000,000. This inventory was sold in 2020 for $2,000,000. What amount of Built in Gains Tax must Eva Corporation pay in 2020? O A. $63,000 OB. $0 O C. $126,000 OD. $320,000