BMP Products Ltd. (BMP) has carried on business for more than 20 years. Ten years ago, planning for future growth of its manufacturing facilities, BMP purchased a plot of land in an industrial area for $150,000. During the last couple of years, BMP has not met expectations. Business has fallen slightly and cash flows are tight. Due to the decrease in product demand, management does not believe that BMP will use this plot of land in the near future. As a result, during the taxation year ended March 31, 2021. BMP sold the land for $400,000. $150,000 was received in February, 2021, with the remainder to be paid in two equal instalments in February, 2022 and February, 2023. You have been advised that capital gains treatment is appropriate for this transaction, BMP can claim a reserve for the 2022 taxation year of: a. $150,000 b. Nil c. $78,125 Od. $125,000