Please show calculations and solve for the correct answer

Question 5 0 / 4.6 pts Gary is the sole shareholder of Green Corp. Green Corp. made an Selection effective January 1, 2020. Green Corp. previously operated as a C corporation and had accumulated earnings and profits of $249,578 at the beginning of 2020. In addition, at the time the Selection became effective, Green Corp. owned the following assets: Land 1: FMV = $120,772, AB = $20,178 Land 2: FMV = $196,632. AB - $225,893 In 2021, Green Corp. sold Land 1 for $161,852 and Land 2 for $196,632. What is the amount of Green Corp's tax liability as a result of the sale of Land 1 and Land 2? Round your answer to the nearest whole dollar. You Answered 0 Correct Answer 14,979.93 margin of error 12