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 $100,000 $100,000 Inventory 900,000 600,000 Building 1,000,000 300,000 Total $2,000,000 $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? A. $63,000 B. $126,000 C. $320,000 D. $0