Required information [The following information applies to the questions displayed below] 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 $50.500 (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 $294,000. Assume the original facts, except the land was valued at $182,000 instead of $141,000. What is Tempe Corporation's built-in gains ax in 2022