Big Ltd., a Canadian public corporation owns 85% of the shares of Small Ltd. Both corporations have a December 31 year-end. The fair market value and tax value of the non-depreciable assets owned by Small total $430,000 and $140,000, respectively. The values have increased substantially from their $330,000 value at the time Big acquired Small. The shares of Small are currently worth $660,000 and have an ACB of $180,000. Big and Small amalgamated on January 1 of the current year. What is the ACB of Small's non-depreciable assets in the corporation formed by amalgamation?