Mr. A transferred land to a corporation in which he owned all of the shares using the provisions of ITA 85(1). The ACB of the land was $150,000 and the FMV was $400,000. The elected amount was $150,000. As consideration, Mr. A received a promissory note for $80,000, preferred shares with a FMV of $200,000, and common shares with a FMV of $120,000. Determine the following items: FMV of the consideration package......... ACB of the preferred shares.... ACB of the common shares...... Note: For this question, write your inputs as a whole positive number. If your answer is Nil, write a number zero "0" or Nil. Do not include any $,_ commas, brackets or negative signs