This is a taxation question. Any help would be much appreciated:

You are planning to sell your shares so you need to determine whether the resulting gain could be reduced by using the capital gains deduction. You have owned the shares of ABC since it was incorporated five years ago. The company is in Halifax {where you live]. and its main business is the wholesale of candy to tourist shops in Atlantic Canada. Below is the most recent balance sheet. along with the fair market values of the assets: Book value Fair market value m Marketable securities {cost} 175,000 175,000 Accounts receivable 5.000 5.000 Inventory 85,000 85,000 Prepaid expenses 3.000 3.000 Capital assets {net} , ,@ $382,000 $458,000 Accounts payable 100,000 Due to shareholder 90,000 Shareholder's equity ,@ $382,000 ABC's assets have remained stable over the past three years. The estimated value of the goodwill of the business is $200000. Required: Evaluate whether the shares would he QSBC shares. Use the 3 tests