Lucas 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 comma 400, and its UCC is $ 15 comma 300. The elected amount is $ 15 comma 300. As consideration, Lucas received a $ 15 comma 240 promissory note and 2 comma 580 preferred shares with a redemption amount of $ 2 each. What is the ACB of the preferred share consideration? Question content area bottom Part 1 A.$ 5 comma 100 $ 5 comma 100 B.$ 60 $ 60 C.$ 15 comma 300 $ 15 comma 300 D.$ 5 comma 160 $ 5 comma 160