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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.$

b$.$ Assume the original facts, except that if Tempe Corporation were a C corporation, its taxable income would have been $$9,400.$ What

is its built$-$in gains tax in $2022?$