Jeeves Inc. entered into a transaction to exchange inventory (with a cost of $30,000 and sales value of $40,000) and cash of $5,000, for 10,000 of the shares in Wooster Corp. Wooster's shares had a market value of $4.60 each. Both companies report under IFRS. At what amount will Jeeves recognize the new shares in Wooster? A $41,000 B $45,000 C $46,000 D $51,000