Option 1 In 2021, Pat King sold a piece of land that had an adjusted cost base of $100,000 for proceeds of disposition of $180,000. He received $60,000 in cash and the remaining $120,000 will be paid in two instalments of $60,000 each in 2022 and 2023. What is the minimum capital gain Pat needs to report in 2021? (4 marks) (~8 minutes) Option 2 Zexi Li owns 1,000 shares of Noisy Ltd., an eligible small business corporation which she purchased for $10,000 many years ago. She sells her shares of Noisy for $24,000 in May of 2021. In July 2021, she purchases 600 shares of Trucks Trucks Trucks Inc., another eligible small business corporation for $20,000. i. What is the minimum capital gain on the sale of Noisy Ltd that Zexi must report? ii. What is the ACB of her Trucks Trucks Trucks Inc. shares? (4 marks) (8 minutes)