pls answer this

Saved Individual C owns all of the shares of Cee Lid., a Canadian-controlled private corporation holding investments in marketable securities. Individual D owns all of the shares of Dee Lid., a Canadian-controlled private corporation. Dee Lid. purchased all of the shares of Cee Ltd. from C for $700,000 cash. The Cee Lid. shares have a PUC and ACB of $300,000. C and D are sisters. Determine C's taxable income from the sale of shares to Dee Lid. The balance in the GRIP account is nil. $ 230000