Please assist with the calculation. Thanks!

Required information [The following information applies to the questions displayed below.] Virginia Corporation is a calendar-year corporation. At the beginning of 2022, its election to be taxed as an S corporation became effective. Virginia Corporation's balance sheet at the end of 2021 reflected the following assets (it did not have any earnings and profits from its prior years as a C corporation). In 2022, Virginia Corporation reported business income of $50,000 (this would have been its taxable income if it were still a C corporation). What is Virginia's built-in gains tax in each of the following alternative scenarios? 1. During 2022, Virginia Corporation sold inventory it owned at the beginning of the year for $100,000. The basis of the inventory sold vas $55,000. What is its built-in gains tax in 2022