IDAIVIE Assessment: CIFP on the Web (R) Program Review and Evaluation (C256V16U0L1A35Q100) Time Started: Oct 30 2020 11:06AM ET Time Limit: 240 Minutes Questions Answered: 12 Questions Flagged for Review: 0 Question Number: 76 of 100 Note: If you skip any of the questions when you click on the 'View Summary and Submit' button you will be shown a summary page which allows you to go back to and complete question prior to submitting your assessment. If you're unsure of your response for a question you may select the checkbox under the number and this question will also be listed on the summary page so you can easily go back to it. 76 Roland and Zelda were married for 7 years before they separated and Zelda moved to the United States. When they divorced, Roland was ordered to transfer his investment portfolio to Zelda. The portfollo had an adjusted cost base (ACB) of $42,000,and a fair market value (FMV) of $67,000 at the time of the transfer. As a result of the transfer: a) Roland will realize a taxable capital gain of $25,000. b) Roland will realize a deemed capital gain of $25,000. (c) Roland can rollover the assets to Zelda at their ACB. d) Roland can choose to rollover the assets to Zelda at any amount between their ACB and the FMV at the time of the transfer. SPOUSALS ROLLOVER. Minutes remaining: 219 Previous Question Next Question View Summary and Submit CERTIFIED FINANCIAL PLANNER and are certifi are certification made