Corporation is 100% owned by MarcoMarco. The company undergoes a corporate reorganization under ITA 86. MarcoMarco holds 5 comma 0505,050 common shares and has an adjusted cost base in the shares of $ 49 comma 800$49,800. He exchanges the common shares for 10 comma 05010,050 new preferred shares as well as a vehicle owned by the company. The vehicle has an adjusted cost base to the company of $ 10 comma 050$10,050 and fair value of $ 8 comma 050$8,050. What is MarcoMarco's adjusted cost base in the new preferred shares