5) Chi is one of a large number of shareholders of Pubco Ltd., a public corporation. She has received an offer from Taikit Inc., another public corporation, to exchange all of her shares in Pubco Inc., which are valued at $10,000, have a PUC of $1,000 and have an adjusted cost base to her of $6,000, in return for shares of Taikit Inc. The Taikit Inc. shares, also, have a value of $10,000 and a legal stated capital of $10,000. Which of the following amounts represents the adjusted cost base of the Taikit Inc. shares received by Chi under Section 85.1? (a) $1,000 (b) $5,000 (c) $9,000 (d) $10,000