Mrs. Dancer owned 100 common shares in Dancers Unlimited Incorporated (Dancers). Dancers reorganized its capital structure during the year. In the course of this reorganization, Mrs. Dancer exchanged all of her common shares for cash and preferred shares. Mrs. Dancers common shares had an adjusted cost base (ACB) of $10,000, paid-up capital (PUC) of $5,000 and a fair market value (FMV) of $55,000. As consideration for the exchange of her common shares, Mrs. Dancer received cash of $5,000 and preferred shares with a fair market value and legal stated capital of $50,000.

What is the amount of deemed dividend to Mrs. Dancer of the exchange of her common shares, (if there is no deemed dividend your answer should be 0)? no dollars signs, round to nearest dollar