OLM Corporation is owned by 100% by Margo. The company undergoes a corporate reorganization ander ITA 86. Margo holds 9,000 common shares and has an adjusted cost base in the shares of $58,000. He exchanges the common shares for 14,000 new preferred shares as well as a vehicle owned by the company. The vehicle has an adjusted cost base to the company of $14,000 and fair value of $12,000. What is Margo's adjusted cost base in the new preferred shares? Choose the correct answer. A. $44,000 B. $46,000 OC. $116,000 D. $58,000