Mr. Sam disposed of shares of corporation A with an adjusted cost base of $4 million for proceeds of disposition of $5.5 million. Sam immediately purchased replacement shares in corporation B with a cost of $2.3 million and in corporation C with a cost of $3.2 million. All shares are eligible small business corporation shares.

REQUIRED: Compute the capital gain, after the deferral, on the disposition of the shares of corporation A and the ACB of the replacement shares in corporations B and C.