Acme Inc. is a Canadian-controlled private corporation that conducts its business in Canada. The sole shareholder, Wiley Coyote, is considering selling the company and would like to know if Acme is a qualified small business corporation. The fair market value of the assets is listed below: Cash $2,000 Accounts receivable 7,000 Market securities 11,000 Delivery vehicles 15,000 Equipment 20,000 Goodwill 35,000 Total Assets: $90,000 Accounts payable -8,000 Net fair market value $82,000 The relevant values of the assets and liabilities have not fluctuated during the past 24 months. During that time, Wiley Coyote has been the only shareholder. Determine if Acme Inc. is a qualified small business corporation. Briefly explain your conclusion