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? $3,000 deemed dividend $3,000 capital gain will result The shares will have an ACB of $0 and a FMV of $11,000 The shares will have an ACB of $2,000 and a FMV of $8,000