In $2020.$ Mr$.$ X purchased $100\%$ of the shares of ABC Company. ACB$/$PUC $$100,000.$ FMV $$2$m$.$ In $2023,$ Mr$.$ X sold the shares of ABC Company to Company X for $3$ million dollars. As payment for the ABC shares, Mr$.$ X received cash of $$1,200,000$ and shares with a PUC$/$FMV of $$1,800,000.$ Mr$.$ X also Corp X as well. Tax Consequesnces?