Torpola Joan mount $80. Comprehensive Problem. Aubrey Corporation changes from a regular corporation in 2018 to an Scorporation as of the beginning of 2019. For 2019, the corporation has $40,000 of built-in gain and $45,000 in accounting income. Determine any corporate tax that may be imposed on Aubrey Corporation, and the amount to be reported by the sole shareholder. ni corpol hegir