Lynn purchased 100 common shares of an eligible small business corporation on July 2, 2016, for $100,000. The corporation was carrying on an active business in Canada with totally assets of $500,000. On October 10, 2016, she sold all 100 common shares for $120,000 and immediately invested $90,000 of the $120,000 in common shares of another eligible small business corporation. How much of the capital gain can be deferred? a) $0 b) $15,000 c) $20,000 d) $90,000