A. What is the elected value for each of the assets transferred under Section 85? B. What is the value of the non-share consideration that Makeda will receive for those assets benefitting from Section 85? (Show the amounts for each asset, and the total for all.) C. What is the value of the preferred shares that Makeda must receive in order to defer any income inclusions from the assets that will benefit from Section 85? (Show the amounts for each asset, and the total for all.) D. Identify any asset(s) not included in your previous answers, and briefly explain why they were excluded. E. If Makeda elects to transfer the accounts receivable using a Section 22 election, what is the amount of Makeda's business loss that will be included in the corporation's income?