Calculating the ACB of an interest Oliver has held an interest in a partnership for many years. As of January 1, 2021, the ACB of this interest is $24,000. During the year 2021, the partnership generated $150,000 in operating income and had expenses of $60,000. Also, the SENC received a non-eligible taxable dividend of $6,000. The SENC made donations for a total amount of $2,000. Unfortunately, as of December 31, 2021, the SENC had an allowable capital loss of $4,000 on its investments. The SENC has 4 members (including Olivier) and the sharing of profits and losses is done equally among the 4 partners. Considering that Oliver made withdrawals of $40,000 during 2021, which of the ACBs below corresponds to his shareholding on December 31, 2021?

A. 2 375 $

B.6 500 $

C.5 500 $

D.2 075 $

E.0, because the ACB is negative