Ariana DeBose transferred to a corporation an asset worth $26,000 and received shares with a paid-up capital value and a retraction value of $32,000. Which one of the following will result from the exchange? Ariana will be deemed to have received a dividend of $6,000 Ariana will be deemed to have received a share dividend of $6,000 Ariana will have no immediate tax consequences. However, the adjusted cost base of the shares will be reduced by $6,000, resulting in a capital gain of $6,000 on the ultimate disposition of the shares Ariana will be deemed to have realized a capital gain of $6,000