Paul Janko has transferred the following assets to Jumbo Corp., a Canadian controlled private corporation, as part of a rollover, and received 100 shares in return as part of the rollover.

	Building	Land	Goodwill
ACB	$230,000	$70,000	NIL
Fair market value	$220,000	$150,000	$50,000
UCC	$120,000	N/A	NIL
Sales price	$220,000	$150,000	$50,000
Cash Received	$100,000	$100,000	NIL
Shares received	$120,000	$50,000	$50,000

A) The minimum amount that Janko may elect to transfer each asset in the rollover based on the information provided

B) Janko's income or loss for tax purposes as a result of the rollover

C) The ACB of the shares received by Janko following the rollover

D) The PUC of the shares received by Janko following the rollover