Canadian taxation

Company A purchased 100% of the stock of company B resulting in an acquisition of control on July 1, 2019. Company B has a net capital loss of $40,000. Non-capital losses of $50,000 and unused charitable donations of $20,000. Both company A and B are in the specially business of selling shoes. Which of the following statements is true? a. Using a 111(4)(e) election the day before the acquisition company B would elect $160,000 land it owns who's capital cost was $100,000 and FMV is $250,000 to utilize all the net capital losses and charitable donations. b. Using a 111(4) (e) election the day before the acquisition company B would elect $140,000 land it owns who's capital cost was $100,000 and FMV is $250,000 to utilize all the net capital losses c. Using a 111(4) (e) election the day before the acquisition company B would elect $180,000 land it owns who's capital cost was $100,000 and FMV is $250,000 to utilize all the net capital losses d. none of the above statements are correct