A Problem 21 ITA: 13(21.1) Pidgeon Dock Ltd. (PD) sold a property in its year ended January 31, 2021. The details are as follows: Proceeds Building Land $300,000 Cost $400,000 $175,000 $100,000 UCC $350,000 N/A The building was the last remaining asset in Class 1. PD prepared its corporate tax return based on the proceeds of disposition shown above. The CRA is now auditing PD. PD has asked you to identify and calculate any adjustment the CRA will make to their 2021 income tax return