K Landon Trottier sold machinery to a corporation in which he is the controlling shareholder. He elected to use ITA 85(1). The FMV of the equipment is $20,300, and its UCC is $14,600. The elected amount is $14,600. As consideration, Landon received a $14,570 promissory note and 2,865 preferred shares with a redemption amount of $2 each. What is the ACB of the preferred share consideration? O A. $30 B. $5,730 C. $5,700 OD. $14,600