Q Ltd., a Canadian corporation, owns 100% of the shares of R Ltd. The R shares have an ACB of $80,000 and are now worth $200,000. R's only asset is land having a cost of $50,000 and a current value of $200,000. The land was worth $80,000 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