BCD Corporation is 100% owned by MasonMason. The company undergoes a corporate reorganization under ITA 86. MasonMason holds 5 comma 0205,020 common shares and has an adjusted cost base in the shares of $ 49 comma 800$49,800. He exchanges the common shares for 10 comma 02010,020 new preferred shares as well as a vehicle owned by the company. The vehicle has an adjusted cost base to the company of $ 10 comma 020$10,020 and fair value of $ 8 comma 020$8,020. What is MasonMason's adjusted cost base in the new preferred shares