Q Ltd$.,$ a Canadian corporation, owns $100\%$ of the shares of R Ltd$.$ The R shares have an ACB of $$100,000$ and are now worth $$220,000.$ R$$s only asset is land having a cost of $$70,000$ and a current value of $$220,000.$ The land was worth $$100,000$ when Q purchased R$$s shares. Both corporations have September $30$ year$-$ends. On October $31$ R is wound up into Q$.$ What is the ACB of the land in Q after the wind$-$up$?$