If a farm business in (use the UCC at the end of the year ($455,000 for Buildings, $665,000 for pull type equipment, $1,394,250 for powered machinery)) has a current market value of machinery and buildings is $4,000,000, what would be the Contingent Tax Liability (if any) if it was sold for that value at an auction sale to non family members after the end of the year. Assume the marginal tax rate is 44%.