Tempe Corporation is a calendar-year corporation. At the beginning of 2021, its election to be taxed as an S corporation became effective. Tempe Corporations balance sheet at the end of 2020 reflected the following assets (it did not have any earnings and profits from its prior years as a C corporation): Asset Adjusted Basis FMV Cash $ 25,000 $ 25,000 Accounts receivable 43,000 43,000 Inventory 180,000 230,000 Land 170,000 130,000 Totals $ 418,000 $ 428,000 Tempe Corporations business income for the year was $45,000 (this would have been its taxable income if it were a C corporation). During 2021, Tempe Corporation sold all of the inventory it owned at the beginning of the year for $250,000. b. Assume the original facts, except that if Tempe Corporation were a C corporation, its taxable income would have been $9,000. What is its built-in gains tax in 2021?