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Matulis, Inc., una corporacin C, posee un solo activo con una base de $325,000 y un valor justo de mercado de $800,000. Matulis tiene un

Matulis, Inc., una corporacin C, posee un solo activo con una base de $325,000 y un valor justo de mercado de $800,000. Matulis tiene un balance E&P positivo. Elige el estado de corporacin S y luego vende el activo. Calcule el impuesto a las ganancias incorporado a nivel corporativo que debe pagar Matulis.

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