During the current year, all of the property of Linden Enterprises ("Linden"), a CCPC, were sold. Among the property was goodwill with a FMV of $425,000. As the goodwill was internally generated, its capital cost was nil. Which of the following statements is correct? Linden will include a taxable capital gain of $212,500 in its income, and there will be a $212,500 addition to the capital dividend account. Linden will include active business income of $425,000 in its income, and there will be a $212,500 addition to the capital dividend account. Linden will include active business income of $212,500 in its income, and there will be a $212,500 addition to the capital dividend account. Linden will include active business income of $425,000 in its income, with no addition to the capital dividend account