Nacho Varga. $($now an S$-$Corp$),$ has $$2$ million of AEP from its previous C$-$Corp life. Nacho Varga now reports a recognized built$-$in gain of $$187,000,$ a recognized built$-$in loss of $$84,400$ and C$-$corp taxable income of $$102,400.$ The company carries an $$16,800$ NOL carryforward from a C corporation year, and a $$2,800$ business credit carryforward from a C corporation year. The built$-$in gains tax liability is:

Question options:

A$.)$ $$17,976$

B$.)$ $$15,176$

C$.)$ $$20,776$

D$.)$ Some other amount.

E$.)$ $$17,388$