A business sells real property for $950,000, with $600,000 of this amount being allocated to the building and the remaining $350,000 allocated to the land. The building, the only asset in its Class, had a capital cost of $800,000 and a UCC of $650,000. The adjusted cost base of the land was $250,000. What are the tax consequences of this disposition? A capital gain of $100,000 and a capital loss of $50,000 A capital gain of $50,000 and a terminal loss of nil A capital gain of $50,000 and a terminal loss of $50,000 A capital gain of S100,000 and a terminal loss of $50,000