Mr. Rob McCleen sells eligible property that is non-depreciable capital property to a corporation. A joint election is fled under ITA 85(1) with respect to the property at an elected amount of $114,000. The FMV of the eligible property is $234,000 and its ACB is $114,000. The consideration provided by the corporation consists of a promissory note for $120,000, preferred shares with a FMV and legal capital of $97,000, and common shares with a FMV and legal capital of $54,000. Determine the tax cost (ACB) of all of the consideration and the PUC of the preferred and common shares.