MWC Is a C Corporation That Uses the Accrual Method

MWC is a C corporation that uses the accrual method of accounting.MWC made an S election,effective January,1 of 2018.The following assets were owned by MWC on December 31,2017.

$\begin{array}{l}\begin{array}{lll}\\\\\text { Asset }\\\text { Cash}\\\text { Accounts receivable}\\\text { Inventory (FIFO)}\\\text { Land}\\\text { Total}\\\end{array}\begin{array}{lll}\text { Fair Market}\\\text { Value}&\text { Adjusted}\\(\text { FMV) } & \text { basis }(\mathrm{AB}) \\\$ 40,000 & \$ 40,000 \\15,000 & 15,000 \\20,000 & 25,000 \\\underline {125,000}& \underline {100,000}\\\underline {\$ 200,000}&\underline {\$ 180,00 }\\\end{array}\end{array}$

What is MWC's net unrealized built-in gain when it converts to an S corporation on January 1,2018?