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Tempe Corporation is a calendar$-$year corporation. At the beginning of $2022,$ its election to be taxed as an S corporation

became effective. Tempe 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$)$:

Tempe Corporation's business income for the year was $$46,000($this would have been its taxable income if it were a C

corporation$).$

During $2022,$ Tempe Corporation sold all of the inventory it owned at the beginning of the year for $$258,000.$

Assume the original facts, except the land was valued at $$164,000$ instead of $$132,000.$ What is Tempe Corporation's built$-$in gains

ax in $2022?$