Required information The following information applies to the questions displayed below. Rivendell Corporation uses the accrual method of accounting and has the following assets as of the end of 2018. Rivendell converted to an S corporation on January 1, 2019. (Leave no answer blank. Enter zero if applicable.) Asset Cash Accounts receivable Inventory Land Totals Adjusted Basis EMV $ 59,000 $ 59,880 49,000 49,000 158,500 69,5 138, DDD 172,50 $404,500 $ 350,000 c. Assuming the land was valued at $172,500 but that the inventory was valued at $104,000, what would be Rivendell's net unrealized gain at the time it converted to an S corporation? Answer is complete but not entirely correct. Net unrealized built-in gain 200DD