Sartorius owns 78% of the common shares of Sartorius Ltd. Jack's shares have an ACB of $ 604 comma 000. The Sartorius common shares have a total PUC of $ 998 comma 000 and a total FMV of $ 2 comma 505 comma 000. Using the provisions of ITA 86, Jack exchanged his shares for cash of $ 604 comma 000 and preferred shares with a legal capital and FMV of $ 1 comma 403 comma 000. What is the PUC of Jack's preferred shares