Q Ltd., a Canadian corporation, owns 100% shares of R Ltd., The R shares have an ACB of $90,000 and are now worth $210,000. Rs only asset is land having a cost of $60,000 and a current value of $210,000. The land was worth $90,000 when Q purchased Rs 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?