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Michael purchased 100% of the issued shares of Sentry Inc., a Canadian-controlled private corporation, which owns and operates an assisted-living retirement home in Ontario. Sentry has a December 31, fiscal year end. The transaction closed on October 1, 2019. At that time, the values of certain assets owned by Sentry were as follows: Cost UCC FMV Land $145,200 N/A $300,000 Building 280,000 108,900 350,900 Furniture and fixtures 100,000 78,700 60,500 Computer equipment 14,500 7,300 9,700 Inventory 66,600 N/A 62,900 Marketable securities 29,000 N/A 12,100 Incorporation/organization costs 12,100 1,200 500 Michael selected December 31, 2019 as the first fiscal year-end for Sentry after his purchase. The following is a schedule of Sentry's income and unused losses for the period January 1, 2018 through December 31, 2020. Business Taxable Net capital Income Capital gain loss (loss) January 2018 - December 31, 2018 ($100,000) $ nil ($22,000) January 1, 2019 - September 30, 2019 (242,000) Nil Nil October 1, 2019 - December 31, 2019 (70,000) Nil Nil January 1, 2020 - December 31, 2020 40,000 10,000 NilRequired: Assuming Sentry does not make an election to recognize accrued gains or recapture under paragraph 111(4)(e) of the Income Tax Act: 1. Calculate the business loss for tax purposes for the period January 1, 2019 through September 30, 2019.2. State the tax value (e.g., ACB, UCC) for each of the assets at October 1, 2019