Vendor Ltd owns 100% of the shares of Purchaser Ltd. Vendor owns a building with the following attributes: Cost: $300,000 UCC: $220,000 FMV: $100,000 The building is the only asset in Class 1 of the regulations. Vendor Ltd sells the building to Purchaser Ltd for $100,000. What are the tax implications of this sale for Vendor Ltd? 

a. Vendor Ltd has a $120,000 terminal loss, a $200,000 capital loss, and a Class 1 UCC balance of $80,000. 

b. Vendor Ltd has a $120,000 terminal loss, a nil capital loss, and a Class 1 UCC balance of nil. 

c. Vendor Ltd has a nil terminal loss, a nil capital loss, and a Class 1 UCC balance of $120,000. 

d. Vendor Ltd has a nil terminal loss, a nil capital loss, and a Class 1 UCC balance of $220,000. 

e. Vendor Ltd has a nil terminal loss, a nil capital loss, and a Class 1 UCC balance of nil