in 2020, an individual sold shares of their small business corporation (SBC) for $600,000. The adjusted cost base (ACB) of the shares was $60,000. On January 31, 2021, the individual invested $500,000 in a new SBC. What would be the amount of the taxable capital gain in 2020? 12 Multiple Choice $45.000 $270,000 $0 $220.000 0