Thibodeaux Corporation, a cash basis calendar year Regular (C) Corporation, has $100,000 of Accounts Receivable on the date of its conversion to an S Corporation during the year of 2023. By the end of the year of 2023, $60,000 of these Accounts Receivable are collected. The Built-In Gain Tax (Section 1374 of the Internal Revenue Code) of Thibodeaux Corporation (assuming sufficient Taxable Income) is: $12,600. O $21,000. O $ - 0-. O $28,000