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C owns 10% of the issued shares of Q Ltd. The shares owned by C have an ACB of 50,000 and PUC of $5,000. D

C owns 10% of the issued shares of Q Ltd. The shares owned by C have an ACB of 50,000 and PUC of $5,000. D intends to purchase 30% of the shares owned by C for 400,000. After the purchase, what is the PUC of the shares owned by D

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