Craig owns a piece of land that he'd like to use in a new business. He will transfer the land into a newly formed corporation using Section 85. The land has an ACB of $2,000 and a FMV of $11,000. If he takes back a note payable equal to $5,000 on the exchange, and the remaining consideration as shares of the corporation, which of these options includes at least part of the tax consequences? The shares will have an ACB of $0 and a FMV of $11,000 $3,000 capital gain will result $3,000 deemed dividend The shares will have an ACB of $2,000 and a FMV of $8,000