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Eva Corporation was a C Corporation from​ January​ 1, 2009 through December​ 31​ , 2019 . On​ January​ 1, 2020​ , Eva Corporation made an S Corp election. On December​ 31​ , 2019​ , Eva Corporation had the following assets .  Asset FMV Tax BasisCash ​ $100,000 ​ $100,000Inventory ​ 900,000 ​ 600,000Building                ​1,000,000 ​ 300,000Total ​ $2,000,000 ​ $1,000,000During 2020​ , Eva Corporation sold the inventory on hand at December​ 31, 2019 for​ $1,200,000. Also during​ 2020, Eva Corporation purchased inventory at a cost of​ $1,000,000. This inventory was sold in 2020 for​ $2,000,000. What amount of Built in Gains Tax must Eva Corporation pay in​ 2020?A.​$0B.​$126,000C.​$320,000D.​$63,000​

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I THINK the answer of this QUESTION is B



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