Calamari Inc. has transferred the following three assets to Squid Co., a Canadian controlled private corporation, under section 85 of the Income Tax Act. Building Land Adjusted cost base (ACB) $230,000 $70,000 Fair market value $220,000 $150,000 $120,000 N/A Undepreciated capital cost (UCC) Sale price $220,000 $150,000 Cash received $100,000 $100,000 Shares received $120,000 $50,000 Required: Determine the following amounts: A) The minimum amount that Calamari may elect to transfer each asset in the rollover based on the information provided B) The ACB of the shares received by Calamari following the rollover C) The PUC of the shares received by Calamari following the rollover