Michael has decided to retire from his business and pass the business on to his oldest child, Taylor. He does not want the value of his shares to grow over time. Michaels shares have an ACB and PUC of $200 and a FMV of $300,000. He plans to use an estate freeze using Section 86. If Michael plans only to take shares as consideration for the exchange, describe the shares that hell take as exactly as you can. The type of shares, what happens to their value over time, their attributes such as ACB/PUC/FMV.