Please help me answer as well as show work

15. Alomar, a cash basis S corporation in Orlando, Florida, holds the following assets and liabilities on January 1, 2016, the date the S election is made. Adjusted Basi S 200,000 0,000 Fair Mark Valuc $ 200,000 105,00 100, 2,500,00 110,0 ash Accounts receivable and 1,800,00 During the year, Alomar collects the accounts receivable and pays the accounts payable. The land is sold for S3 million, and the taxable income for the year is S590,000. Calculate any built-in gains tax