Dexter, Inc. (аn S cоrpоrаtiоn) holds positive E&P of $100,000 from 4 yeаrs ago when the entity was a C corporation. While a C corporation, Dexter had an asset with a basis of $200,000 and fair market value of $300,000, which was retained upon making the S election. In the current year, Dexter sells the asset for $350,000. If the corporate tax rate is 21%, calculate the amount of corporate level build in gain tax that is applicable to the sale, if any. [BLANK-1]