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XT Inc. is a Canadian -controlled private corporation operating a retail business. Its fiscal year end is December 31. On October 1, 2019, the controlling shareholder sold all of her XT shares to YY Inc. YY is not related to XT. As of September 30, 2019, XT had net income from business of $400,000. A review of XT's balance sheet revealed the following: Cost Undepreciated Capital Market Cost value Inventory 600,000 550,000 Investment in shares of a CCPC 20,000 100,000 Land 100,000 400,000 Building 600,000 420,000 700,000 At the end of the previous year, XT had a net capital loss for tax purposes of $30,000 incurred in 2017 Required Indicate the tax implications for XT from the change in ownership