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):

Asset	Adjusted Basis	FMV
Cash	$ 26,000	$ 26,000
Accounts receivable	43,600	43,600
Inventory	184,000	236,000
Land	174,000	132,000
Totals	$ 427,600	$ 437,600

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.

a. What is its built-in gains tax in 2022?

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?

c. Assume the original facts, except the land was valued at $164,000 instead of $132,000. What is Tempe Corporation's built-in gains tax in 2022?