In addition to the information included in the preceding statements, the following other information about the company is available: The company has a 2021 non-capital loss balance of $83,000. The company has a 2021 net capital loss balance of $129,650. Nepean Ltd. is subject to a provincial income tax rate of 3% on income that qualifes for the SBD and 14% on other income. On January 1, 2023, the company has no balance in either its RDTOH account or its GRIP account. The shares of Nepean Ltd. do not qualify for the capital gains deduction. Mr. Naper has received two offers for his company, and he plans to accept one of them on January 2, 2023. The frst offer involves a cash payment of $3,508,000 in return for all of the shares. Alter-natively, another investor has expressed a willingness to acquire all of the corporate properties (assets), including goodwill, at a price equal to their combined FMV. This investor would assume all of the liabilities of the corporation and has agreed to fle an ITA 22 election with respect to the accounts receivable. If the corporate properties are sold, it is Mr. Naper's intention to