Question 33 (1 point) Marlene transferred shares to her daughter, Bella, two years ago when Bella was 12 years old. Today, the shares are worth $100,000 and the ACB for Bella is $30,000. Which of the following is true? On the date of the transfer, Bella had to include the $35,000 taxable capital gain in her taxable income. On the date of the transfer, Marlene had to include the $70,000 capital gain in her taxable income. If Bella sells the shares while she is still a minor, the $70,000 capital gain will be included in Marlene's income. When Bella sells the shares, the $70,000 capital gain will be declared in her income