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Consider the asset mix, based on fair market values, of each of the following three independent Canadian-controlled private corporations: Corporation 1: Janet incorporate her business in 2012 and has owned the business in its entirety up until now. The assets of the businesses are as follows: Land and buildings used in an active business carried on in Canada 1,810,000 Accounts Receivable 200,000 Long-term investments 400,000 100% Shares of Janna Ltd., a small business corporation 600,000 Mortgage on Building and Land for offices 300,000 Corporation 2: David purchased Cecil Inc. In March 2016 and has been the sole owner of the business since acquiring it. The assets of the business are as follows: Accounts Receivable 150,000 Equipment used in an active business carried on in Canada 500,000 Building 1,200,000 Land 600,000 Shares (