Using ITA 85(1), you sell land to a corporation using an elected amount of $120,000. The land has a capital cost and ACB of $120,000 and a FMV of $326,000. As consideration, you receive a loan receivable for $82,000, preferred shares with a FMV of $103,000, and common shares with a FMV of $141,000

. Indicate the ACB of the consideration.