c) Jennifer currently owns 500 Class A Common shares of a CCPC. She purchased the shares for $5,000 a few years ago from the corporation. She is currently the sole shareholder. Her brother, George, plans to also invest in the same class of shares. He plans to buy 500 shares for $3,000 (the current FMV). Jennifer plans to redeem her shares in the next couple of years. Is there anything Jennifer should be aware of, with respect to the tax implications of her future redemption, if her brother decides to invest in the shares as well? Please explain, assuming Jennifer does not have any sources of capital gains now or in the future