Using ITA 85(1),Christine Rue sells non-depreciable capital property to a corporation at an elected amount of $95,000. The property has an ACB of $82,000 and a FMV of $202,000. As consideration, she receives a promissory note for $71,000, preferred shares with a FMV and legal capital of $75,000, and common shares with a FMV and legal capital of $56,000. Indicate the ACB of all consideration received and the PUC of the preferred and common shares that were issued as consideration to her.