I would also advise using a pro. but if you want read IRC section 1374 and the related regs which deal with BIG.
I would say that if the only asset the C-Corp had was cash then there will be no BIG tax. However, many corporations use the cash method of accounting where they have unrecognized receivables because they haven't yet been collected and "inventories" that are not reflected on the books. these will give rise to the BIG tax. fully depreciated property and equipment if worth more then there nominal $0 book value can also give rise to big tax.
