With respect to non$-$arm's length dispositions of capital property, which of the following statements is correct?

Gifting a non$-$depreciable capital property with an accrued capital gain to a non$-$arm's length individual can result in double taxation of some part of that gain.

When there is a non$-$arm's length disposition of depreciable property with a FMV that exceeds the capital cost to the transferor, the capital cost to the transferee will be the same as the capital cost to the transferor.

If there is a disposition of non$-$depreciable capital property at an amount that is less than its FMV$,$ the ACB to the transferee will be the FMV of that property.

When there is a non$-$arm's length disposition of depreciable property with a FMV that is less than the transferor's capital cost, the transferee's new capital cost is deemed to be equal to the transferor's capital cost.