Chandler is purchasing into the family business, currently owned by his mother. The plan is to defer as much of the capital gain as possible by buying 'chunks' of ownership as a more cost-effective solution for him, and a tax-efficient outcome for his mother. If the transaction is based on a business value of $100,000 and her ACB is $10,000, what amount must Chandler's mother receive this year for purposes of calculating her capital gain?