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Tempe Corporation is a calendar$-$year corporation. At the beginning of $2023,$ its election to be taxed as an S corporation

became effective. Tempe Corporation's balance sheet at the end of $2022$ reflected the following assets $($it did not have

any earnings and profits from its prior years as a C corporation$)$:

Tempe Corporation's business income for the year was $$45,500($this would have been its taxable income if it were a C

corporation$).$

During $2023,$ Tempe Corporation sold all of the inventory it owned at the beginning of the year for $$254,000.$

a$.$ What is its built$-$in gains tax in $2023?$