On March 1, 2021, Jeff and Alex each purchased 100 common shares from corporate treasury on the incorporation of Costa Inc. for $4,000 each ($40/share) In March 2023, Jeff Bought Alex's 100 common shares of Costa Inc. for a total of $6,800 ($68/share), the fair market value at the time. After the above transactions, what's the total ACB and PUC of Jeff's 200 shares of Costa Inc.? What are the tax consequences if Jeff redeems 80 of his common shares in December 2024 for their fair market value of $100/share