Zebra Corporation has incorporated 15 years ago. In the current year, they make a valid 5 Election for the current and subsequent tax years. At the time of the Election, Zebra Corporation owned inventory with a basis of $25,000 and FMV of $35,000. During the year. Zebra Corporation sold the inventory for $40,000. Assume in the current year the individual tax rates are 25% and the corporate tax rates are 21\%. Answer the following questions: How many years is Zebra Corporation subject to built-in gains tax What is the amount of Gain included in Zebra's ordinary income? What is the amount of Built-in-Gain? What is Built-In-Gains Tax