Thomas E$.$ Becker Corporation $(21\%$ tax rate$)$ buys Apple Corporation in $2024.$ Becker is streamlining Apples operations and decides to abandon a number of useless items. Becker abandons the following and has no other gain$/$loss items:The Iphone Factory $($Samsung phones are better$)$: $1$ billion FMV; $3$ billion basis$500,000$ Shares of Stock in Apples Ipad subsidiary: $2$ billion FMV; $5$ billion basis$1,000,000$ Apple TVs held in inventory: $1$ billion FMV; $2$ billion basis What are the tax consequences of this abandonment?A$.$ Tax Saved of $2\mathrm{.}1$ BillionB. Tax Saved of $1\mathrm{.}05$ BillionC. Tax Saved of $1\mathrm{.}26$ BillionD. Tax Owed of $0\mathrm{.}84$ BillionE. There are losses$/$gains$,$ but nothing is deductible