Jasper Corporation, a public company, holds two investments at its December 31, 2020 year-end but the financial controller is unsure how they should be valued in accordance with IFRS. Explain with reasons, based on the Guidance in IFRS 13, at which level in the fair value hierarchy the investment values below would fall: They hold 15,000 shares in a small IT business in southern Alberta and have valued the shares at $290,000, based on their own cash flow and profitability projection models. (2 marks) ii. They hold 15,000 shares in BMO Bank of Montreal, which is a public company with a listing on the Toronto Stock Exchange (TSX) (2 marks)