Indicate which of the following items would NOT be an advantage of acquiring shares rather than assets in the purchase of an incorporated business.

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Part $1$

A$.$

The ability of the purchaser to be able to use some or all of the$$ non$-$capital losses of the corporation subject to the acquisition of control rules.

B$.$

The ability to recognize internally generated goodwill.

C$.$

The ability to avoid$$ land$-$transfer taxes.

D$.$

The availability of the seller to utilize the$$ capital$-$gains deduction.