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 2014. The following assets were owned by MWC on December 31, 2013. $$\begin{array} { | l | r | r | } \hline { \text { Asset } } & \begin{array} { c } \text { Fair Market } \\\text { Value (FMV) }\end{array} & \begin{array} { c } \text { Adjusted basis } \\\text { (AB) }\end{array} \\\hline \text { Cash } & \$ 40,000 & \$ 40,000 \\\hline \text { Accounts receivable } & 15,000 & 15,000 \\\hline \text { Inventory (FIFO) } & 20,000 & 25,000 \\\hline \text { Land } & \underline { 125,000 } & \underline { 100,000 } \\\hline \text { Totals } & \$ 200,000 & \$ 180,000 \\\hline\end{array}$$ What is MWC's net unrealized built-in gain when it converts to an S corporation on January 1, 2014?